Treasury Regulations · 26 CFR
§ 53.4960-6. Applicability date.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4960
Cite as 26 CFR § 53.4960-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 19, 2021 by T.D. 9938
- Issued under
- 26 U.S.C. § 4960
- Length
- 75 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 2
¶(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.
¶(b) [Reserved]
[T.D. 9938, 86 FR 6219, Jan. 19, 2021]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9938 (86 FR 6219)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 53 Foundation and similar excise taxes
- Subpart K Second Tier Excise Taxes
Nearby sections
- § 53.4960-1 Scope and definitions.
- § 53.4960-2 Determination of remuneration paid for a taxable year.
- § 53.4960-3 Determination of whether there is a parachute payment.
- § 53.4960-4 Liability for tax on excess remuneration and excess parachute payments.
- § 53.4960-6 Applicability date.
- § 53.4961-1 Abatement of second tier taxes for correction within correction period.
- § 53.4961-2 Court proceedings to determine liability for second tier tax.
- § 53.4963-1 Definitions.
- § 53.4965-1 Overview.