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Rule

Net Investment Income Tax

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Start Preamble

CFR Correction

Start Amendment Part

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:

End Amendment Part
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. * * *

* * * * *
End Preamble

[FR Doc. 2019-06256 Filed 3-28-19; 8:45 am]

BILLING CODE 1301-00-D