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IRS Issues Draft Instructions for Form 8960 - Net Investment Income Tax for Individuals, Estates & Trusts - for 3.8% Net Investment Tax On January 6, 2014, the IRS issued draft instructions for IRS Form 8960, Net Investment Income Tax for Individuals, Estates, and Trusts. Form 8960 was issued in draft form in 2013.  The draft instructions may be found here.
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