Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_1411
Timestamp: 2020-06-01 08:51:17
Document Index: 6840673

Matched Legal Cases: ['§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411', '§ 1411']

Internal Revenue Code, § 1411. Imposition Of Tax
I.R.C. § 1411(a) In General —
I.R.C. § 1411(a)(1) Application To Individuals —
I.R.C. § 1411(a)(1)(A) —
I.R.C. § 1411(a)(1)(B) —
I.R.C. § 1411(a)(1)(B)(i) —
I.R.C. § 1411(a)(1)(B)(ii) —
I.R.C. § 1411(a)(2) Application To Estates And Trusts —
I.R.C. § 1411(a)(2)(A) —
I.R.C. § 1411(a)(2)(B) —
I.R.C. § 1411(a)(2)(B)(i) —
the adjusted gross income (as defined in section 67(e)) for such taxable year, over
I.R.C. § 1411(a)(2)(B)(ii) —
the dollar amount at which the highest tax bracket in section 1(e) begins for such taxable year.
I.R.C. § 1411(b) Threshold Amount —
I.R.C. § 1411(b)(1) —
in the case of a taxpayer making a joint return under section 6013 or a surviving spouse (as defined in section 2(a)), $250,000,
I.R.C. § 1411(b)(2) —
I.R.C. § 1411(b)(3) —
I.R.C. § 1411(c) Net Investment Income —
I.R.C. § 1411(c)(1) In General —
I.R.C. § 1411(c)(1)(A) —
I.R.C. § 1411(c)(1)(A)(i) —
I.R.C. § 1411(c)(1)(A)(ii) —
I.R.C. § 1411(c)(1)(A)(iii) —
I.R.C. § 1411(c)(1)(B) —
I.R.C. § 1411(c)(2) Trades And Businesses To Which Tax Applies —
I.R.C. § 1411(c)(2)(A) —
I.R.C. § 1411(c)(2)(B) —
a trade or business of trading in financial instruments or commodities (as defined in section 475(e)(2)).
I.R.C. § 1411(c)(3) Income On Investment Of Working Capital Subject To Tax —
I.R.C. § 1411(c)(4) Exception For Certain Active Interests In Partnerships And S Corporations —
I.R.C. § 1411(c)(4)(A) —
I.R.C. § 1411(c)(4)(B) —
I.R.C. § 1411(c)(5) Exception For Distributions From Qualified Plans —
I.R.C. § 1411(c)(6) Special Rule —
I.R.C. § 1411(d) Modified Adjusted Gross Income —
I.R.C. § 1411(d)(1) —
the amount excluded from gross income under section 911(a)(1), over
I.R.C. § 1411(d)(2) —
the amount of any deductions (taken into account in computing adjusted gross income) or exclusions disallowed under section 911(d)(6) with respect to the amounts described in paragraph (1).
I.R.C. § 1411(e) Nonapplication Of Section —
I.R.C. § 1411(e)(1) —
I.R.C. § 1411(e)(2) —
a trust all of the unexpired interests in which are devoted to one or more of the purposes described in section 170(c)(2)(B).
(Pub. L. 111-152, Sec. 1402(a)(1), Mar. 30, 2010, 124 Stat. 1029.)
Effective for taxable years beginning after December 31, 2012.