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TREAS/IRS | RIN: 1545-BK44 | Publication ID: 2012 |
Title: Guidance Under Section 1411--Net Investment Income Tax | |
Abstract: This document contains guidance under section 1411 of the Internal Revenue Code. Section 1402 of the Health Care and Education Reconciliation Act of 2010, Public Law 111-152, 124 Stat. 1060, added a new section 1411 to the Code effective for tax years beginning after December 31, 2012. Section 1411 imposes a 3.8 percent tax on individuals, estates, and trusts with certain items of unearned income. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-130507-11 Drafting attorneys: David H. Kirk (202) 622-3060 Michala P. Irons (202) 622-3050 Reviewing attorney: Melissa C. Liquerman (202) 622-3060 Treasury attorney: Cornelia J. Schnyder (202) 622-3442 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: David H. Kirk Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5013, Washington, DC 20224 Phone:202 622-3060 Fax:202 622-3484 Email: david.h.kirk@irscounsel.treas.gov Benjamin H. Weaver Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5002, Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6727 Email: benjamin.h.weaver@irscounsel.treas.gov |