Internal Revenue Code · 26 U.S.C.
§ 1411. Imposition of tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1411
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- March 30, 2010 by Pub. L. 111–152
- Length
- 5 subsections · 732 words · about 3 min to read
- Defines
- 4 terms
- Cross-references
- cites 11; cited by 0 Code sections and 11 other regulations
- Regulations
- 10 issued under this section
A rule similar to the rule of section 469(e)(1)(B) shall apply for purposes of this subsection.
The term “net investment income” shall not include any distribution from a plan or arrangement described in section 401(a), 403(a), 403(b), 408, 408A, or 457(b).
Net investment income shall not include any item taken into account in determining self-employment income for such taxable year on which a tax is imposed by section 1401(b).
(Added Pub. L. 111–152, title I, § 1402(a)(1), Mar. 30, 2010, 124 Stat. 1061.)
Terms defined here
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Regulations under this section
Treasury regulations (26 CFR) issued under § 1411
- § 1.1411-0 Table of contents of provisions applicable to section 1411.
- § 1.1411-1 General rules.
- § 1.1411-2 Application to individuals.
- § 1.1411-3 Application to estates and trusts.
- § 1.1411-4 Definition of net investment income.
- § 1.1411-5 Trades or businesses to which tax applies.
- § 1.1411-6 Income on investment of working capital subject to tax.
- § 1.1411-8 Exception for distributions from qualified plans.
- § 1.1411-9 Exception for self-employment income.
- § 1.1411-10 Controlled foreign corporations and passive foreign investment companies.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 11 other sections
- § 67(e) 2-percent floor on miscellaneous itemized deductions
- § 1(e) Tax imposed
- § 6013 Joint returns of income tax by husband and wife
- § 2(a) Definitions and special rules
- § 7703 Determination of marital status
- § 469 Passive activity losses and credits limited
- § 475(e)(2) Mark to market accounting method for dealers in securities
- § 401(a) Qualified pension, profit-sharing, and stock bonus plans
- § 1401(b) Rate of tax
- § 911(a)(1) Citizens or residents of the United States living abroad
- § 170(c)(2)(B) Charitable, etc., contributions and gifts
Cited in 11 regulations not issued under it
- § 1.382-12 Determination of adjusted Federal long-term rate.
- § 1.469-11 Applicability date and transition rules.
- § 1.901-2 Income, war profits, or excess profits tax paid or accrued.
- § 1.965-3 Section 965(c) deductions.
- § 1.1288-1 Adjustment of applicable Federal rate for tax-exempt obligations.
- § 54.4980H-0 Table of contents.
- § 54.4980H-1 Definitions.
- § 54.4980H-2 Applicable large employer and applicable large employer member.
- § 54.4980H-3 Determining full-time employees.
- § 54.4980H-4 Assessable payments under section 4980H(a).
- § 54.4980H-5 Assessable payments under section 4980H(b).
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 111–152
Where it sits in the Code
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 111–152, title I, § 1402(a)(4), Mar. 30, 2010, 124 Stat. 1063, provided that: “The amendments made by this subsection [enacting this chapter and amending section 6654 of this title] shall apply to taxable years beginning after December 31, 2012.”