What you need to know about the new 3.8% net investment income tax

04/24/2013 | Tax Adviser, The

With tax season over, practitioners should make sure they focus on 2013 tax changes. A big one is the new 3.8% tax on net investment income. Janet Hagy, CPA, explains how the tax works and examines some special issues, such as how it applies to income from passive activities and passthrough and foreign entities.

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Tax Adviser, The

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