Code of Federal Regulations · Section

§ 53.4968-4 — -4 Applicability Date

26 C.F.R. § 53.4968-4

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

26 C.F.R. § 53.4968-3

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
General requirement of return, statement, or list
26 U.S.C. § 6011
Identifying numbers
26 U.S.C. § 6109
Rules and regulations
26 U.S.C. § 7805
Extension of time for filing returns
26 U.S.C. § 6081