Net Investment Income Tax

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Net Investment Income Tax

Sections

• 1.1411-0
  § 1.1411-0 Table of contents of provisions applicable to section 1411.
• 1.1411-1
  § 1.1411-1 General rules.
• 1.1411-2
  § 1.1411-2 Application to individuals.
• 1.1411-3
  § 1.1411-3 Application to estates and trusts.
• 1.1411-4
  § 1.1411-4 Definition of net investment income.
• 1.1411-5
  § 1.1411-5 Trades or businesses to which tax applies.
• 1.1411-6
  § 1.1411-6 Income on investment of working capital subject to tax.
• 1.1411-7
  § 1.1411-7 Exception for dispositions of interests in partnerships and S corporations. [Reserved]
• 1.1411-8
  § 1.1411-8 Exception for distributions from qualified plans.
• 1.1411-9
  § 1.1411-9 Exception for self-employment income.
• 1.1411-10
  § 1.1411-10 Controlled foreign corporations and passive foreign investment companies.