Federal housing law
Instruction 8960 — Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 20 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 8960
Overview- Future Developments
▸General Instructions
Overview- Reminders
- Who Must File
- Purpose of Form
- Recordkeeping
- Application to Individuals
- Application to Estates and Trusts
- Passive Activity
- Disposition of Partnership Interest or S Corporation Stock
- Regulations Section 1.1411-10(g) Election
- Special Rule for Traders in Financial Instruments or Commodities
- Special Rule for Self-employed Individuals
▸Specific Instructions
- ! Deduction Limitations on Deductions Properly
- Section 911. If you exclude amounts from income under