84 FR 61 pg. 11884 - Net Investment Income Tax
Type: RULEVolume: 84Number: 61Page: 11884
Page: 11884FR document: [FR Doc. 2019-06256 Filed 3-28-19; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Net Investment Income Tax
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (§§?1.1401 to 1.1550), revised as of April 1, 2018, on page 76, in §?1.1411-4, paragraph (d)(4)(i)(C) Example 2, paragraph (i), the second sentence is reinstated to read as follows:
§?1.1411-4 Definition of net investment income.
(d) * * *
(4) * * *
(i) * * *
(C) * * *
Example 2.
Installment sale. (i) * * * B and C, unmarried individuals, each own a 40% interest in PRS and both materially participate in the activities of PRS for all relevant years. * * *
[FR Doc. 2019-06256 Filed 3-28-19; 8:45 am]
BILLING CODE 1301-00-D