4/9/2013

This article looks at specific provisions in the 3.8% Medicare tax proposed regulations. It examines the definition of business income as net investment income, grouping of activities, and treatment of the sale of S corporation stock and partnership interests under the regulation. For PFP/PFS member resources to plan for the Medicare surtax, visit the AICPA's Proactive Planning for 2013 Toolkit.

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The Tax Adviser

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