Depending on the design basis for the detail, but taking FAR 23 as the typical one as most are consistent with this: Vne is defined as IAS, full stop, for little airplanes. Determination of flutter margins must take into account the maximum TAS that the airplane can achieve. Testing therefore, the test pilot takes the airplane to the maximum altitude then dives to the required test airspeed.
This article is useful reading: https://www.australianflying.com.au/news/vne-and-flutter-explained
(Earlier versions of FAR 23 required the use of CAS rather than IAS so you will encounter variations with altitude. Faster airplanes will have a scheduled Mach number limit as well).
You must read FAA AC 23-8C Flight Test Guide for Certification of Part 23 Airplanes for background - see Page 106 onwards. https://www.faa.gov/documentlibrary/media/advisory_circular/ac_23-8c.pdf
Then their guide for homebuilt airplanes at https://www.faa.gov/documentLibrary/media/Advisory_Circular/AC 90-89A.pdf
CASA also has their own flight test guide for home-built aircraft which is based on AC 23-8. https://www.casa.gov.au/airworthiness/standard-page/flight-test-guides as does the LAA http://www.lightaircraftassociation.co.uk/engineering/flight_testing.html
EAA too https://www.kitplanes.com/new-flight-test-manual-from-eaa/