Investment Income

Investment Income means:
portfolio income such as dividends, interest, and gains from the sale of investment property. Income derived from the investment of capital, whether money or other property, in income-producing assets or in a profit-making venture without active participation in the production of the income or in the affairs of the venture. Former IRC (check if this IRC provision is current here) § 163(d)(4)(B).

See also other Tax Terms and Definitions in U.S.A.

investment interest expense; kiddie tax.

Includes taxable and tax-exempt interest, dividends, capital gains net income, certain rent and royalty income, and net passive activity income.

See also Capital Gain in the American Legal Encyclopedia and Capital Gain in the World Legal Encyclopedia.

See Dividend in the American Legal Encyclopedia and Dividend in the World Legal Encyclopedia.