Section 1411 is an important recent addition to the Internal Revenue Code, which will directly impact high income, high net worth taxpayers. This presentation will provide a general overview of new Section 1411 and review and discuss how the stature and the Final and Proposed Regulations promulgated by the IRS under Section 1411 in 2012 and 2013 address how Section 1411 applies to various taxpayer and their entities.
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