For downloading a document to the bootloader for .NET 4.0 ( http://www.microsoft.com/download/en/details.aspx?id=17851 )
Additional Server Requirements Installation
If you need to run the setup server, your computer must have the following software in addition to the basic requirements:
• Internet Information Services (IIS) version 6.0 or later. To access ASP.NET features, IIS with the latest security updates must be installed before the .NET Framework is installed. ASP.NET is only supported on Windows XP Professional, Windows Server 2003, Windows Server 2008, and Windows Server 2008 R2.
So, it will work in IIS 6.0 or higher. If you want to know which operating systems support asp.net 4.0, it will be any operating system that supports IIS version 6.0 or higher. These are jives with my comment on your question.
However, the most important thing is to ensure that you need to configure any IIS.NET 4.0 application to use a different application pool than 2.0, 3.0, or 3.5. There is more information about this here: http://johan.driessen.se/posts/getting-an-asp.net-4-application-to-work-on-iis6
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