Net Investment Income Tax (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Net Investment Income Tax (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations under section 1411 of the Internal Revenue Code (Code). These regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet certain income thresholds. This book contains: - The complete text of the Net Investment Income Tax (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section