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Introduction

SECTION 12. BUSINESS AND

Internal Revenue Bulletin 2007-5 · 2026-10-03 edition · updated 2026-10-04 · United States

NONPROFIT ESTIMATION METHOD

(a) In general . This section provides rules for the Business and Nonprofit Estimation Method (EM) that eligible entities may use to determine the amount of their credit or refund for nontaxable service. Eligible entities may, but are not required to, use the EM instead of the actual amount of federal communications excise tax they paid on nontaxable service to calculate the amount of their credit or refund.

able for the tax and thus cannot request a credit or refund.

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▸Contents — Internal Revenue Bulletin 2007-5
Internal Revenue Bulletin 2007-5

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