Subjgrp 2. Net Investment Income Tax
- § 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. [Reserved]
- § 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.