Rules and Regulations. DEPARTMENT OF THE TREASURY

128 words·~1 min read·/register/2019/03/29/2019-06256

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

BILLING CODE 4910-13-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Net Investment Income Tax CFR Correction 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: § 1.1411-4 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. * * * [FR Doc. 2019-06256 Filed 3-28-19; 8:45 am]

Connections1 off-index

1 reference not yet in our index

26 CFR 1

Citation graph

cites case law

Rules and Regulations

DEPARTMENT OF THE TREASURY

Cite26 CFR 1

Cites 1Cited by 0 across 0 sources