Net Investment Income Tax
---
identifier: "/us/fr/2019-06256"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Net Investment Income Tax"
title_number: 0
title_name: "Federal Register"
section_number: "2019-06256"
section_name: "Net Investment Income Tax"
positive_law: false
currency: "2019-03-29"
last_updated: "2019-03-29"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2019-06256"
document_type: "rule"
publication_date: "2019-03-29"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
fr_citation: "84 FR 11884"
fr_volume: 84
---
# Definition of net investment income.
**CFR Correction**
**26 CFR Part 1**
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2018, on page 76, in § 1.1411-4, paragraph (d)(4)(i)(C) *Example 2,* paragraph (i), the second sentence is reinstated to read as follows:
§ 1.1411-4
(d) * * *
(4) * * *
(i) * * *
(C) * * *
**Example 2.**
Installment sale. (i) * * * B and C, unmarried individuals, each own a 40% interest in PRS and both materially participate in the activities of PRS for all relevant years. * * *