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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 42
PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
subchapter H
Excise Tax Based on Investment Income of Private Colleges and Universities
Subchapter H. Excise Tax Based on Investment Income of Private Colleges and Universities
§ 4968
- Excise tax based on investment income of private colleges and universities