passive investment income

Investment income that does not involve or require active participation, such as gross receipts from royalties, rental income, dividends, interest, annuities, and gains from the sale or exchange of securities. IRC (26 USCA) § 1362(d). [Cases: Internal Revenue 3892.]

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词条贡献者

译者Clara，毕业于国内知名法学院，擅长翻译各种与衍生工具相关的法律文件。