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

译者崇载，国际名校知识产权法专业，擅长翻译各种与知识产权相关的法律文件。