- passive activity income
- доход от аренды недвижимости; доход от торговли или коммерческой деятельности, в которой налогоплательщик не участвует материально
English-russian dctionary of contemporary Economics. 2014.
passive activity income
Смотреть что такое "passive activity income" в других словарях:
Passive Activity Loss Rules — A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income producing activities in which they are not materially involved. Being… … Investment dictionary
Passive Activity — An activity from which you have the potential to profit but in which you do not physically participate. The income from rental properties is a good example of a passive activity. Making a distinction between passive and active income is important … Investment dictionary
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Passive income — is a rent received on a regular basis, with little effort required to maintain it. It is advocated by some authors, especially by Robert Kiyosaki.Some examples of passive income are: * Repeated regular income, earned by a sales person, generated… … Wikipedia
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… … Wikipedia
passive — I. adjective Etymology: Middle English, from Latin passivus, from passus, past participle Date: 14th century 1. a. (1) acted upon by an external agency (2) receptive to outside impressions or influences b. (1) asserting that the grammatical… … New Collegiate Dictionary
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
Adjusted Gross Income — (AGI) is a United States tax term for an amount used in the calculation of an individual s income tax liability. AGI is calculated by taking an individuals gross income and subtracting the income tax code s enumerated deductions, and is an… … Wikipedia
Portfolio Income — Income from investments, dividends, interest, royalties and capital gains. Portfolio income does not come from passive investments and is not earned through normal business activity. Typically, income from interest on money that has been loaned… … Investment dictionary
