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Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
Chapter 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
26 USC Subchapter H
26 USC Subchapter H
Excise Tax Based on Investment Income of Private Colleges and Universities
October 30, 2020
§
4968
Excise tax based on investment income of private colleges and universities
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