federal_register: 2013-28410

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2013-28410 Net Investment Income Tax Rule 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. 2013-12-02 2013 12 https://www.federalregister.gov/documents/2013/12/02/2013-28410/net-investment-income-tax https://www.govinfo.gov/content/pkg/FR-2013-12-02/pdf/2013-28410.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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