§ 53.4968-4 Applicability date.

26 C.F.R. Part 53 — Foundation And Similar Excise Taxes · 2026 edition · updated 2026-10-04 · United States

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]

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 C.F.R. Part 53 — Foundation And Similar Excise Taxes

26 C.F.R. Part 53 — Foundation And Similar Excise Taxes

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.