Net Investment Income Tax; Correction

tax-irs · IRS · Rule · Published 2014-04-01 · Effective 2014-04-01 · 79 FR 18161

Document

Document number: 2014-07162
Federal Register citation: 79 FR 18161
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations; correction
Category: tax-irs
Sub-agency: IRS
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

Authoritative: Federal Register document
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