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

V. Issue Indicators and Examination Tips

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

(1) This section provides for possible issue indicators and tips when examining a

private foundation, particularly with respect to investment income subject to tax under Section 4940.

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0824 Publ 5580 (PDF)

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