portfolio income

Income not derived in the ordinary course of a trade or business, such as interest earned on savings, dividends, royalties, capital gains, or other investment sources.

• For tax purposes, losses on passive activities cannot be used to offset net portfolio income. Cf. passive income.

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词条贡献者

资深译员Michael，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与商业地产租赁有关的法律文件。