Estates and Trusts and the Proposed Regulations for the Net Investment Income Tax Under IRC Section 1411

by Diane L. Mutolo * ... On Jan. 1, 2013, a 3.8% net investment income tax on individuals and estates & trusts, enacted as part of the Health Care and Education Reconciliation Act of 2010 (Pub L No 112-152, 111th Cong, 2d Sess (March 30, 2010)) takes effect... IRC Section 1411 ... will provide...

Estates and Trusts and the Proposed Regulations for the Net Investment Income Tax Under IRC Section 1411

by Diane L. Mutolo * ... On Jan. 1, 2013, a 3.8% net investment income tax on individuals and estates & trusts, enacted as part of the Health Care and Education Reconciliation Act of 2010 (Pub L No 112-152, 111th Cong, 2d Sess (March 30, 2010)) takes effect... IRC Section 1411 ... will provide...