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)

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

In medical contexts, (often part of a set with 494XA and 494XB) is a code used for managing peritoneal shunts .

In tax law, (frequently referred to as 4942x in summary lists) relates to private foundations .

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 tax on "undistributed income" that isn't paid out by the first day of the second year following the taxable year.