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  2. Passive income: How is it taxed? - AOL

    www.aol.com/finance/passive-income-taxed...

    Tax-free passive and portfolio income is a possibility, but you’ll need to abide by a few important restrictions to make this dream a reality. Income inside a retirement account.

  3. Passive income - Wikipedia

    en.wikipedia.org/wiki/Passive_income

    In the US tax system, various types of income can be classified under the negative activity loss rules as follows: First, portfolio income. Portfolio income includes: income from dividends, interest, royalties, annuities and other assets held as investments; income from the sale of assets that generate portfolio income. [28] Second, active income.

  4. Internal Revenue Code section 212 - Wikipedia

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

    Internal Revenue Code § 212 (26 U.S.C. § 212) provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities. Taxpayers are allowed to deduct all the ordinary and necessary expenses paid or incurred during the taxable year-- (1) for the production or collection of income;

  5. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors who receive their return as capital interest.

  6. 8 Types of Taxable Income That Might Surprise You - AOL

    www.aol.com/news/2013-04-12-taxable-income-irs.html

    That's why many other sources of taxable income often get overlooked. Here are eight types of income that most Americans don't realize are taxable. %Gallery-185418%

  7. How is interest income taxed? - AOL

    www.aol.com/finance/interest-income-taxed...

    Interest income and ordinary dividends (qualified dividends are taxed at capital gains rates) are taxed at the same rate as your ordinary income tax. For example, if your federal income tax rate ...

  8. Personal income - Wikipedia

    en.wikipedia.org/wiki/Personal_income

    Portfolio income: Portfolio income is derived from selling assets, and it represents the difference between the selling price of an asset and the price at which it was originally purchased. Passive income: Passive income is money received without significant active effort or involvement from the recipient. It includes income from sources such ...

  9. Schedule D: How to report your capital gains (or losses) to ...

    www.aol.com/finance/schedule-d-report-capital...

    Schedule D is an IRS tax form that reports your realized gains and losses from capital assets, that is, investments and other business interests. It includes relevant information such as the total ...