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Thomas Nichols Helps Draft the ABA Tax Section's Comments to IRS Concerning the Proposed New Net Investment Income Tax

April 17, 2013

Tom Nichols took a leading role and is one of the Contact Persons named by the ABA Tax Section for its public comments to the proposed regulations under section 1411 of the Internal Revenue Code, which were submitted to the IRS on April 5th.  Mr. Nichols was the principal drafter of several sections of the comments relating to related party rental activities, the disposition of S corporation stock and partnership interests and other issues under the net investment income tax, which is effective as of the beginning of this year.  To view the comments in full, please click here.