26 CFR Topic
Net Investment Income Tax
June 25, 2020
§
1.1411-0
Table of contents of provisions applicable to section 1411
§
1.1411-1
General rules
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1.1411-2
Application to individuals
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1.1411-3
Application to estates and trusts
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1.1411-4
Definition of net investment income
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1.1411-5
Trades or businesses to which tax applies
§
1.1411-6
Income on investment of working capital subject to tax
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1.1411-7
Exception for dispositions of interests in partnerships and S corporations. [Reserved]
§
1.1411-8
Exception for distributions from qualified plans
§
1.1411-9
Exception for self-employment income
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1.1411-10
Controlled foreign corporations and passive foreign investment companies
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