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  2. Extraterritorial income exclusion - Wikipedia

    en.wikipedia.org/wiki/Extraterritorial_income...

    Form 8873 is attached to the taxpayers income tax return. Both corporate and non-corporate taxpayers who have qualifying transactions may now be required to file Form 8873. The exclusion reported on Form 8873 was created by the Foreign Sales Corporation (FSC) Repeal and Extraterritorial Income Exclusion Act of 2000. The new exclusion applies to ...

  3. Unearned income - Wikipedia

    en.wikipedia.org/wiki/Unearned_income

    Unearned income is a term coined by Henry George to refer to income gained through ownership of land and other monopoly. Today the term often refers to income received by virtue of owning property (known as property income), inheritance, pensions and payments received from public welfare.

  4. Betterment - Wikipedia

    en.wikipedia.org/wiki/Betterment

    When, for instance, a property is rezoned for higher-value uses, or nearby public improvements raise the value of a piece of private land, a property owner is "bettered" due to the actions of others. Because of this, capturing the value of betterment for the public through taxation or other means is a common policy approach.

  5. Ad Valorem Tax: Definition, Uses and Examples - AOL

    www.aol.com/finance/ad-valorem-tax-definition...

    An ad valorem tax is any tax assessed based on the value of an underlying property or transaction. Real estate taxes and sales taxes are common examples. Tax Planning Tips for Beginners

  6. Claim of right doctrine - Wikipedia

    en.wikipedia.org/wiki/Claim_of_right_doctrine

    In the tax law of the United States the claim of right doctrine causes a taxpayer to recognize income if they receive the income even though they do not have a fixed right to the income. For the income to qualify as being received there must be a receipt of cash or property that ordinarily constitutes income rather than loans or gifts or ...

  7. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    The property must only be used personally for 2 weeks or 10% of the time rented. You can maintain the property for an unlimited amount of time, but documentation must be kept for these activities. The property should be placed on Schedule E of your tax return and reported as income property.

  8. Capital Gains Tax: Definition, Rates & Calculation - AOL

    www.aol.com/finance/capital-gains-tax-definition...

    Federal Ordinary Income Tax Rates for Short-Term Capital Gains. Rate. Single. Married Filing Jointly. Married Filing Separately. Head of Household. 10%. $0 – $9,950

  9. Property income - Wikipedia

    en.wikipedia.org/wiki/Property_income

    Property income refers to profit or income received by virtue of owning property. The three forms of property income are rent, received from the ownership of natural resources; interest, received by virtue of owning financial assets; and profit, received from the ownership of capital equipment . [ 1 ]