Recently, I received a message from a person who says that he was assessed a Section 1411 Net Investment Income Tax assessment on the amount of the Section 965 transition tax. Although not intended as legal advice, I would like to share my thoughts on this. I don’t see how the transition tax could be subject to the NIIT.Let’s look at it this way:Why Section 965 Transition Tax Inclusions Are NOT Subject To The Sec. 1411 Net Investment Income TaxA – The Language Of The Internal Revenue Code – NIIT Is Not Payable On Transition Tax InclusionsI see no way that the language of the Internal Revenue Code leads to the conclusion that the transition tax can be subject to the NIIT.