1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Net Investment Income Tax
  6. 26 CFR § 1.1411-7
26 CFR § 1.1411-7
Exception for dispositions of interests in partnerships and S corporations. [Reserved]
June 25, 2020
CFR
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§ 1.1411-6 Income on investment of working capital subject to tax
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§ 1.1411-8 Exception for distributions from qualified plans

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