{"abstract":"This document contains corrections to final regulations (TD 9644) that were published in the Federal Register on Monday, December 2, 2013 (78 FR 72394). The final regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income.","action":"Correcting amendment.","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/2014/04/01/2014-07160.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"79 FR 18159","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective April 1, 2014 and applicable December 2, 2013.","disposition_notes":null,"docket_ids":["TD 9644"],"dockets":[],"document_number":"2014-07160","effective_on":"2014-04-01","end_page":18161,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/04/01/2014-07160.xml","html_url":"https://www.federalregister.gov/documents/2014/04/01/2014-07160/net-investment-income-tax-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-07160?publication_date=2014-04-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-04-01/2014-07160/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":467,"last_updated":"2026-10-23 04:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-04-01/pdf/2014-07160.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-07160.pdf?1396270180","publication_date":"2014-04-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/04/01/2014-07160.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":"2014-04-21T06:00:12Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":18159,"subtype":null,"title":"Net Investment Income Tax; Correction","toc_doc":"Net Investment Income Tax; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}