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Exempt Organizations Technical Guide›TG 57: Taxes on Net Investment Income – IRC Section 4940›Table of Contents

IV. Examination Techniques

0824 Publ 5580 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

(1) This section focuses on how to calculate and assert the excise tax under Section

  1. It also contains information relevant to examinations of private foundations in general.

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▸Contents — 0824 Publ 5580 (PDF)
0824 Publ 5580 (PDF)

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