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  • tax-2016-vol12-iss1
    individual, the statute’s rules apply as if the “primary annuitant” were the owner, and if the annui- tant ... investment income tax” imposed by the 2010 health care legislation. The tax under section 1411 applies ...
    • Date: Apr 2016
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Banking - Finance & Investments; Public Policy