federal_register: 2012-29238

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-29238 Net Investment Income Tax Proposed Rule This document contains proposed regulations that provide guidance under section 1411 of the Internal Revenue Code (Code). Section 1402(a)(1) of the Health Care and Education Reconciliation Act of 2010 added new section 1411 to the Code effective for taxable years beginning after December 31, 2012. The proposed regulations affect individuals, estates, and trusts. This document also contains a notice of a public hearing on these proposed regulations. 2012-12-05 2012 12 https://www.federalregister.gov/documents/2012/12/05/2012-29238/net-investment-income-tax https://www.govinfo.gov/content/pkg/FR-2012-12-05/pdf/2012-29238.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that provide guidance under section 1411 of the Internal Revenue Code (Code). Section 1402(a)(1) of the Health Care and Education Reconciliation Act of 2010 added new section 1411 to the Code effective for...  

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