IRS T.D.: Net Investment Tax CFR Correction (IRC §1411)

Correction to Code of Federal Regulations (CFR) reinstating sentence in Example 2 of Treasury Regulations Section 1.1411-4(d)(4)(i)(C) regarding installment sales in the context of the net investment tax, the IRS stated in March 28. [CFR Correction, 84 Fed. Reg. __ (Mar. 29, 2019)]

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