---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schH"
level: "subchapter"
label: "Subchapter H"
heading: "Excise Tax Based on Investment Income of Private Colleges and Universities"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schH"
sections_count: 1
---

# Subchapter H — Excise Tax Based on Investment Income of Private Colleges and Universities

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 42 — Private Foundations; and Certain Other Tax-Exempt Organizations

## Sections

- [§4968. Excise tax based on investment income of private colleges and universities](/usc/26/4968.md)