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Net Investment Income Tax

tax-irs · IRS · Rule · Published 2013-12-02 · Effective 2013-12-02 · 78 FR 72394

Document

Document number
2013-28410
Federal Register citation
78 FR 72394
CFR reference
26 CFR 1
Type
Rule
Action
Final Regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2013-12-02
Effective date
2013-12-02
Treasury docket
TD 9644

Abstract

This document contains final regulations under section 1411 of the Internal Revenue Code (Code). These regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds.

Source

Authoritative
Federal Register document
Machine
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