[Federal Register Volume 84, Number 61 (Friday, March 29, 2019)]
[Rules and Regulations]
[Page 11884]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-06256]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Net Investment Income Tax

CFR Correction

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.1401 to 1.1550), revised as of April 1, 2018, on page 76, in Sec.  
1.1411-4, paragraph (d)(4)(i)(C) Example 2, paragraph (i), the second 
sentence is reinstated to read as follows:


 Sec.  1.1411-4  Definition of net investment income.

* * * * *
    (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. * * *
* * * * *
[FR Doc. 2019-06256 Filed 3-28-19; 8:45 am]
 BILLING CODE 1301-00-D