Title 26

SECTION 53.4968-4

53.4968-4 Applicability date.

§ 53.4968-4 Applicability date.

The rules of §§ 53.4968-1 through 53.4968-3 apply to taxable years of an educational institution beginning after October 15, 2020.

[T.D 9917, 85 FR 65557, Oct. 15, 2020]

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