Net Investment Income Tax
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1411-0 Table of contents of provisions applicable to section 1411.
- § 1.1411-1 General rules.
- § 1.1411-2 Application to individuals.
- § 1.1411-3 Application to estates and trusts.
- § 1.1411-4 Definition of net investment income.
- § 1.1411-5 Trades or businesses to which tax applies.
- § 1.1411-6 Income on investment of working capital subject to tax.
- § 1.1411-7 Exception for dispositions of interests in partnerships and S corporations.…
- § 1.1411-8 Exception for distributions from qualified plans.
- § 1.1411-9 Exception for self-employment income.
- § 1.1411-10 Controlled foreign corporations and passive foreign investment companies.
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