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26 CFR §53.4960-6

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)General applicability date. Sections 53.4960-0 through 53.4960-4 apply to taxable years beginning after December 31, 2021. Taxpayers may choose to apply §§ 53.4960-0 through 53.4960-4 to taxable years beginning after December 31, 2017, and on or before December 31, 2021, provided the taxpayer applies §§ 53.4960-0 through 53.4960-4 in their entirety and in a consistent manner.
  2. (b)[Reserved]