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title 26
Internal Revenue
chapter I-i13
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 2
Net Investment Income Tax
§ 1.1411-7
Exception for dispositions of interests in partnerships and S corporations. [Reserved]
View all text of Subjgrp 2 [§ 1.1411-0 - § 1.1411-10]
§ 1.1411-7 - Exception for dispositions of interests in partnerships and S corporations. [Reserved]