EXCISE TAX, EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2019-30 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-106877-18, page 441. This document contains proposed regulations for determining the excise tax applicable to the net investment income of certain private colleges and universities, as provided by the Tax Cuts and Jobs Act. These regulations affect applicable educational institutions and their related organizations.

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▸Contents — Internal Revenue Bulletin 2019-30

Internal Revenue Bulletin 2019-30

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