[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] ======================================================================= ----------------------------------------------------------------------- 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