Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities
other · IRS · Rule · Published 2020-10-15 · Effective 2020-10-14 · 85 FR 65526
Document
Document number
2020-20933
Federal Register citation
85 FR 65526
CFR reference
26 CFR 53
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2020-10-15
Effective date
2020-10-14
Treasury docket
TD 9917
Abstract
This document contains final regulations for determining the excise tax applicable to the net investment income of certain private colleges and universities. The regulations affect certain private colleges and universities.