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

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.