10 results for "1411"

§ 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.

§ 1.1411-8

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.