Roth Iras

Roth Iras Issue You may find information about Roth Iras in this Tax Platform of the American Encyclopedia of Law.

Royalty Income

Description and Definition of Royalty Income Payment for the use and exploitation of certain kinds of property, such as artistic or literary works, patents, and mineral rights. Resources See Also Further Reading Royalty Income in the West's Tax Law Dictionary Royalty Income in "A […]

Roth IRA

Description and Definition of Roth IRA Contributions to a Roth IRA are not deductible but if you meet the qualifications your withdrawals, including interest and gains, are completely tax free. Withdrawals must be taken after you reach age 59-1/2 and at least four calendar years after the year […]


About Rollover: Rollover is a tax-free reinvestment of a distribution from a qualified retirement plan into an IRA or other qualified plan within 60 days. 1. to replace one loan or debt with another. 2. to change the institution that invests one's pension plan, without recognition of […]

Royalty Trust

Royalty Trust means:
a spin-off by an oil or gas company, of an oil- or gas-producing property to shareholders. As long as the trust distributes most of its income directly to shareholders, it is not taxed at the corporate level. In addition, shareholders get the tax benefits from depletion allow…


Royalty means:
the share of a product, or of the proceeds therefrom, reserved by an owner for permitting another to exploit and use his or her property; rental paid to the original owner of property, based on a percentage of profit or production and taxable as ordinary income. Payments of any kin…