Treasury Regulations (26 C.F.R.)
26 CFR § 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.
Source: official text
Treasury Regulations (26 C.F.R.)
The rules of §§ 53.4968-1 through 53.4968-3 apply to taxable years of an educational institution beginning after October 15, 2020.
Source: official text