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IRS Releases Reliance Regulations on New 3.8 Percent Tax on “Net Investment Income”

by Isaac P. Grossman
Morrison Cohen LLP - New York Office

Michael J. Kearney
Morrison Cohen LLP - New York Office

Michael C. Weinstein
Morrison Cohen LLP - New York Office

December 28, 2012

Previously published on December 21, 2012

On November 30, 2012, the Internal Revenue Service (“IRS”) issued proposed regulations on the operation of the unearned income Medicare contribution tax which was enacted as Section 1411 of the Internal Revenue Code of 1986, as amended, as part of the Health Care and Education Reconciliation Act of 2010 (P.L. 11-152).


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