Internal Revenue Code Section 1411
GPTKB entity
Statements (26)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
Net Investment Income Tax
|
| gptkbp:appliesTo |
individuals
estates trusts modified adjusted gross income exceeds threshold |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:compatibleWith |
nonresident aliens
|
| gptkbp:dateEnacted |
gptkb:Health_Care_and_Education_Reconciliation_Act_of_2010
|
| gptkbp:doesNotTax |
wages
self-employment income |
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 1411
|
| gptkbp:imposedTaxOn |
net investment income
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:startDate |
January 1, 2013
|
| gptkbp:taxStatus |
interest
dividends 3.8% capital gains rental income royalties passive business income |
| gptkbp:bfsParent |
gptkb:Net_Investment_Income_Tax_-_Individuals,_Estates,_and_Trusts
|
| gptkbp:bfsLayer |
7
|