# Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities
> **IRS** · Final regulations. · Published 2020-10-15 · Effective 2020-10-14 · 85 FR 65526
## Document
- **Document number:** 2020-20933
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 65526
- **CFR reference:** 26 CFR 53
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/10/15/2020-20933/guidance-on-the-determination-of-the-section-4968-excise-tax-applicable-to-certain-colleges-and)
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