§4968. Excise tax based on investment income of private colleges and universities — Inbound Citations
26 U.S.C. § 4968
Cited by 3 provisions in release 119-102.
Citations to §4968(c)
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(o) Each applicable educational institution described in section 4968(c) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—(1) the number of tuition-paying students taken into account under section 4968(c), and(2) the number of students of such institution (determined under the rules of section 4968(e)).
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(1) the number of tuition-paying students taken into account under section 4968(c), and
Citations to §4968(e)
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(2) the number of students of such institution (determined under the rules of section 4968(e)).