# Net Investment Income Tax
> **IRS** · Final Regulations. · Published 2013-12-02 · Effective 2013-12-02 · 78 FR 72394
## Document
- **Document number:** 2013-28410
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 72394
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2013/12/02/2013-28410/net-investment-income-tax)
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