Zusammenfassung der Ressource
Chapter 7: Investments
- Passive activity income or loss
- Income or loss from an activity in which the taxpayer is not a material participant
- Portfolio income
- Income from investments including capital
gains and losses, dividends, interest,
annuities, and royalties
- Active business income
- Income from sources in which the taxpayer is a material participant
- Short-term capital gains or losses
- Recognized when taxpayers are selling capital assets they have held for a year or less
- Long-term capital gains or losses
- Recognized when taxpayers are selling capital assets they have held for more than a year