Investment Property

Investment Property

Investment Property means:
a capital asset; the gain or loss from its sale or exchange is generally a capital gain or capital loss (except for dealers). Earnings, such as interest or dividends, from investment property are investment income for purposes of determining the investment interest expense deduction allowance. Former IRC (check if this IRC provision is current here) § 148(a)(2).

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.


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