{"abstract":"This document contains final regulations under section 1411 of the Internal Revenue Code (Code). These regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds.","action":"Final Regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2013/12/02/2013-28410.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"78 FR 72394","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on December 2, 2013.","disposition_notes":null,"docket_ids":["TD 9644"],"dockets":[],"document_number":"2013-28410","effective_on":"2013-12-02","end_page":72449,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/12/02/2013-28410.xml","html_url":"https://www.federalregister.gov/documents/2013/12/02/2013-28410/net-investment-income-tax","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-28410?publication_date=2013-12-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-12-02/2013-28410/mods.xml","not_received_for_publication":null,"page_length":56,"page_views":{"count":9450,"last_updated":"2026-10-23 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-12-02/pdf/2013-28410.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-28410.pdf?1385501232","publication_date":"2013-12-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/12/02/2013-28410.txt","regulation_id_number_info":{"1545-BK44":{"issue":"201310","html_url":"https://www.federalregister.gov/regulations/1545-BK44/guidance-under-section-1411-net-investment-income-tax","title":"Guidance Under Section 1411--Net Investment Income Tax","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201310&RIN=1545-BK44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BK44"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BK44/guidance-under-section-1411-net-investment-income-tax","title":"Guidance Under Section 1411--Net Investment Income Tax"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2012-0049","supporting_documents_count":0,"docket_id":"IRS-2012-0049","regulation_id_number":"1545-BK44","title":"Net Investment Income Tax","checked_regulationsdotgov_at":"2013-12-22T06:00:42Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":72394,"subtype":null,"title":"Net Investment Income Tax","toc_doc":"Net Investment Income Tax","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":78}