Exempt Organizations Technical Guide›TG 57: Taxes on Net Investment Income – IRC Section 4940›Table of Contents
III. Other Considerations
0824 Publ 5580 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
(1) There are other considerations that should be analyzed when examining net
investment income that may fall within the definition of Section 4940.
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