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.

---

词条贡献者

法律翻译晓琳，国际知名商学院金融专业，专注翻译各类与金融服务与投资管理有关的法律文件。