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Published 11.08.2019


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It does not affect income tax returns for the taxable year filed in Individuals will owe the tax if they have Net Investment Income and also have modified adjusted gross income over the following thresholds:. If you are an individual who is exempt from Medicare taxes, you still may be subject to the Net Investment Income Tax if you have Net Investment Income Nii Tume also have modified adjusted gross income over the applicable thresholds.

For the Net Investment Income Tax, modified adjusted gross income is adjusted gross income FormLine 37 increased by the difference between amounts excluded from gross income under section a 1 and the amount of any deductions taken into account in computing adjusted gross income or exclusions disallowed under section d 6 for amounts described in section a 1.

See section 1. If an NRA is married to a U. A dual-status individual, who is a resident of the United States for part of the year and a NRA for the other part of the year, is subject to the NIIT only with respect to the portion of the year during which the individual is a United States resident.

The threshold amount described in 3 above is not reduced or prorated for a dual-status resident. Generally, the threshold amount for the upcoming year is updated by IRS each fall in a revenue procedure. There are special computational rules for certain unique types of trusts, such as Qualified Funeral Trusts, Charitable Remainder Trusts and Electing Small Business Trusts, which can be found in the final regulations see 20 below.

In general, investment income Nii Tume, but is not limited to: interest, dividends, capital gains, rental and royalty income, non-qualified annuities, income from businesses involved in trading of financial instruments or commodities and businesses that are passive activities to the taxpayer within the meaning of section To calculate your Net Investment Income, your investment income is reduced by certain expenses properly allocable to the income see 13 below. Wages, unemployment compensation; operating income from a nonpassive business, Social Security Benefits, alimony, tax-exempt interest, self-employment income, Alaska Permanent Fund Dividends see Rev.

To the extent Nii Tume gains are not otherwise offset by capital losses, the following gains are common examples of items taken into account in computing Net Investment Income:.

The Net Investment Income Tax does not apply to any amount of gain that is excluded from gross income for regular income tax purposes. Because this gain is excluded for regular income tax purposes, it is also excluded for purposes of determining Net Investment Income. As such, I would not consider the distribution to be entirely safe. What has been slightly puzzling me is PHT's poor recent performance.

The reason that this was puzzling was because PHT doesn't have an excessively junky portfolio; moreover, its eclectic mix of investments should have given it some diversification.

Data by YCharts. The chart below shows that PHT suffered a slightly higher drawdown compared to the other three funds, but where it really struggled was in the recovery where the performance gap widened dramatically.

This leads me to conclude that PHT may have deleveraged at the wrong time, possibly selling assets at rock-bottom to reduce leverage. PHT has an eclectic mix of investments that should give it some benefits of diversification. Its The chief attraction of PHT is its HYT's narrower It seems you are using matlab. My NIfTI tool has a functionality does exactly what you need. I encountered a problem really bothers me. However, as of today, I am unaware of any software that actually implements the standard up to that dimension and considers these intents properly, such that, unfortunately, the file may not be recognisable or shown properly, with the proper colours, by many viewers.

Hi Sascha, Depends on the implementation used by the program. Hey Anderson and fellow readers. This field needs to be converted to binary i. Then the first 3 bits are units for space, the next 3 are units for time. I have very basic question to ask. I am just naiveout of curiosity i just want to know.

What does the 3 dimensions of MRI image represent?? The 3 dimensions are akin to width, length and height, although the order of each of these vary depending on other fields of the header. Hope this helps. Hi all, I have a question. I found the displacement field of the deformation of two images. I load the nifty file as nii and I found the histogram of the img which is a 5-dimensional image file.

I want to know the unit of the x-axis. You need to convert to binary, then read using the code indicated in the article. I have two nifti volumes from the same MR session and patient. One is the ADC map converted Nii Tume dicom to nifti using tool1 and the other one is the ROI depicted over other the T1w volume converted from dicom to nifti using tool2. Thanks for your comment. Nifti files were previously registered. I also visually checked that my new calculated coordinates are wrong in the images.

Hi Karim, From your description things seem right, i. Consider perhaps using FSL tools which have a way to apply linear transformations easily. I already use fsl img2imgcoord. But i need to implement my own function to warp a point from an image to another one. Hi Anderson I have a very basic question to ask.

I want to know that Can the Matlab open the. SPM is written for Matlab and also have functions to read and write. Thank you very Nii Tume.

There is nothing special really. The 2D slices are stacked, forming a 3D file. The format is horrible, but it contains some interesting details.

You are commenting using your WordPress. You are commenting using your Google account. You are commenting using your Twitter account.

You are commenting using your Facebook account. Notify me of new comments via email. Notify me of new posts via email. Same format, different presentations A single image stored in the analyze 7. Predefined dimensions for space and time In the nifti format, the first three dimensions are reserved to define the three spatial dimensions — xy and z —, while the fourth dimension is reserved to define the time points — t.

Overview of the header structure In order to keep compatibility with the analyze format, Nii Tume, the size of the nifti header was maintained at bytes as in the old format. Must be bytes. Total size B Each of these fields is described in mode detail below, in the order as they appear in the header.

Image dimensions The field short dim[8] contains the size of the image array. NeuroName Indices in the NeuroNames set of labels. Generic matrix For a MxN matrix in the 5th dimension, row major. Symmetric matrix For a symmetric NxN matrix in the 5th dimension, row major, lower matrix. Displacement vector Vector per voxel, stored in the 5th dimension. Vector As above, vector per voxel, stored in the 5th dimension. Point set Points in the space, in the 5th dimension.

Triangle Indices of points in space, in the 5th dimension. Quaternion Quaternion in the 5th dimension. Dimless Nothing. Time series Each voxel contains a time series. Node index Each voxel is an index of a surface dataset. Shape Value at each location is a shape parameter, such as a curvature. Like this: Like Loading There seems to be a typo in the header summay. Hi, a discussion is currently taking place between my colleague and me about the definition of the origin of the voxels.

In that case, it would also mean that world points in the range [ Thanks a lot. Of course,the D-matrix is the tensor. Looking forward to your reply…. Cheers, Mehdi. As far as I can tell, it is not right to multiply srow by 10 in your post. Hello dear all! Thank you. Hi, This field needs to be converted to binary i. Hope this helps! Hi all, Please let me ask you for advice on this issue. Am I wrong? Winkler, thanks for your response!

Thank you! Hi, There is nothing special really. Leave a Reply Cancel reply Enter your comment here Fill in your details below or click an icon to log in:.

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9 Comments

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