Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Net Investment Income Tax (§§ 1.1411-0 to 1.1411-10)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1411-0 Table of contents of provisions applicable to section 1411.
  2. § 1.1411-1 General rules.
  3. § 1.1411-2 Application to individuals.
  4. § 1.1411-3 Application to estates and trusts.
  5. § 1.1411-4 Definition of net investment income.
  6. § 1.1411-5 Trades or businesses to which tax applies.
  7. § 1.1411-6 Income on investment of working capital subject to tax.
  8. § 1.1411-7 Exception for dispositions of interests in partnerships and S corporations.
  9. § 1.1411-8 Exception for distributions from qualified plans.
  10. § 1.1411-9 Exception for self-employment income.
  11. § 1.1411-10 Controlled foreign corporations and passive foreign investment companies.