The Resource Section 1411 : net investment income tax, David H. Kirk (Ernst & Young LLP, Washington, DC)

Section 1411 : net investment income tax, David H. Kirk (Ernst & Young LLP, Washington, DC)

Label
Section 1411 : net investment income tax
Title
Section 1411
Title remainder
net investment income tax
Statement of responsibility
David H. Kirk (Ernst & Young LLP, Washington, DC)
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... analyzes the net investment income tax (NIIT) applicable to individuals, estates, and trusts. The NIIT is imposed by [section]1411 of the Internal Revenue Code. The NIIT applies at a rate of 3.8% to certain net investment income of individuals, estates and trusts that have income above the statutory threshold amounts. Section 1402(a)(1) of the Health Care and Education Reconciliation Act of 2010 added [section] 1411 to a new Chapter 2A of Subtitle A (Income Taxes) of the Code effective for tax years beginning after December 31, 2012."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Kirk, David H.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 511 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
511
http://library.link/vocab/subjectName
  • Investments
  • Income tax
Label
Section 1411 : net investment income tax, David H. Kirk (Ernst & Young LLP, Washington, DC)
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- General operating principles -- "Gross" net investment income: [section] 1411(c)(1)(A) -- Excluded income -- Properly allocable deductions: [section] 1411(c)(1)(B) -- Dispositions of interests in partnerships and S corporations -- Income from controlled foreign corporations and passive foreign investment companies -- Application to individuals -- Application to estates and trusts -- Application of [section] 1411 outside of Chapter 2A -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)987304004
System details
Mode of access: World Wide Web
Label
Section 1411 : net investment income tax, David H. Kirk (Ernst & Young LLP, Washington, DC)
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- General operating principles -- "Gross" net investment income: [section] 1411(c)(1)(A) -- Excluded income -- Properly allocable deductions: [section] 1411(c)(1)(B) -- Dispositions of interests in partnerships and S corporations -- Income from controlled foreign corporations and passive foreign investment companies -- Application to individuals -- Application to estates and trusts -- Application of [section] 1411 outside of Chapter 2A -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)987304004
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
Processing Feedback ...