4942x May 2026

Foundations are subject to a 30 percent excise tax on "undistributed income" that isn't paid out by the first day of the second year following the taxable year.

This is defined as the foundation's "minimum investment return" minus certain taxes. 3. Commercial and Technical Uses FEBRUARY 94 MAY94 RUC RECOMMENDATIONS Foundations are subject to a 30 percent excise

In medical contexts, (often part of a set with 494XA and 494XB) is a code used for managing peritoneal shunts . Commercial and Technical Uses FEBRUARY 94 MAY94 RUC

The medical community (RUC) recommends a value of 5.92 RVW for this procedure, placing it as more complex than a standard insertion (4.94 RVW) and nearly equal to a full shunt system removal. 2. US Tax Code (IRC Section 4942) US Tax Code (IRC Section 4942) It imposes

It imposes an excise tax on foundations that fail to distribute a minimum amount of income for charitable purposes.