Source: https://www.federalregister.gov/articles/2014/04/01/2014-07162/net-investment-income-tax-correction
Timestamp: 2015-11-25 08:14:19
Document Index: 411844826

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

Dates: This correction is effective April 1, 2014 and applicable December 2, 2013.
Action: Final regulations; correction
Shorter URL: https://federalregister.gov/a/2014-07162 Regulations.gov Docket Info
Guidance Under Section 1411--Net Investment Income Tax 3 actions from December 5th, 2012 to December 2013
77 FR 72612
Accordingly, the final regulations (TD 9644), that are the subject of FR Doc. 2013-28410, are corrected as follows:
8. On page 72411, second column, in the preamble, twentieth line of the first full paragraph, the language “considered passive activity. However,” is corrected to read “considered a passive activity. However,”.
11. On page 72415, first column, in the preamble, ninth line from the top of the page, the language “469(e)(1)(A)) by § 1.469-2T(f)(10). In the” is corrected to read “469(e)(1)(A)) by § 1.469-2(f)(10). In the”.
12. On page 72415, first column, in the preamble, eighteenth line from the bottom of the page, the language “covered by § 1.469-2T(f)(10) and” is corrected to read “covered by § 1.469-2(f)(10) and”.
13. On page 72420, second column, in the preamble, third line of the first full paragraph, the language “election under § 1.1411-10(g) election” is corrected to read “election under § 1.1411-10(g)”.
[FR Doc. 2014-07162 Filed 3-31-14; 8:45 am]