# Net Investment Income Tax; Correction
> **IRS** · Correcting amendment. · Published 2014-04-01 · Effective 2014-04-01 · 79 FR 18159
## Document
- **Document number:** 2014-07160
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 18159
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-04-01
- **Effective date:** 2014-04-01
- **Treasury docket:** TD 9644
## Abstract

This document contains corrections to final regulations (TD 9644) that were published in the Federal Register on Monday, December 2, 2013 (78 FR 72394). The final regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/04/01/2014-07160/net-investment-income-tax-correction)
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