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IRS issues proposed regulations regarding net investment income tax of private colleges and universities

Larry Katzenstein July 25, 2019
College campus buildings and trees

On July 3, 2019, the IRS issued proposed regulations under Internal Revenue Code section 4968 regarding a 1.4% excise tax on the investment income of certain private colleges and universities. The resulting cost to institutions of higher learning could reach up to tens of millions of dollars. READ MORE