Topic no. 559, Net investment income tax | Internal Revenue …
https://www.irs.gov/taxtopics/tc559
WEBFeb 12, 2024 · Definition of net investment income and modified adjusted gross income. In general, net investment income for purpose of this tax, includes, but isn't limited to: interest, dividends, certain annuities, royalties, and rents (unless derived in a trade or business in which the NIIT doesn't apply), income derived in a trade or business which is a ...
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