Income generally derived from paper assets such as stocks, bonds, mutual funds, etc. Portfolio income is by far the most popular form of investment income, simply because assets are so much easier to manage and maintain than any others.
Dividends, interest, annuities and royalties not earned in the conduct of a trade or business, together with gains from the disposition of property that produces this type of income or from property otherwise held for investment.
Income from such sources as dividends, interest, capital gains, and royalties. See also Active Income and Passive Income.
Gross income from interest, dividends, annuities, or royalties that is not derived in the ordinary course of a trade or business. It includes gains from the sale or trade of property (other than an interest in a passive activity) producing portfolio income or held for investment.
Income generated by certain investment activities. Also see ‘Income' and “Investment.
Also investment income. A category of income, for tax purposes generated by investments in securities. Portfolio income consists of dividends, interest, and capital gains.
Interest, dividends, royalties (unless earned in the ordinary course of business) and gains from the sale of property that generates this type of income. Under the Tax Reform Act of 1986 this type of income cannot be used to offset passive activity losses.
Interest, dividends, royalties (unless earned in the ordinary course of business) and gains from the sale of property that generates this type of income. Portfolio income cannot be used to offset passive activity losses. Real estate investments produce rental and lease payment income. Investments in mortgages and other long-term debt instruments produce interest income, while equity investments generate dividends.
A category of income, for tax purposes, generated by investments in sec- urities consisting of dividends, interest, and capital gains. Also known as investment income.