Internal Revenue Service October 15, 2020 – Federal Register Recent Federal Regulation Documents

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Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities

Document Number: 2020-20933

Type: Rule

Date: 2020-10-15

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2020/10/15/2020-20933.html