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Active income

    0.03 sec.
Active income
Income from an active business as opposed to passive investment income according to the U.S. tax code.


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In a number of rulings, (21) rentals from industrial buildings, apartment complexes and commercial buildings were all deemed to be active income.
taxation of active income earned abroad until it is paid to the U.
In other words, passive losses cannot shelter active income such as salaries, commissions, wages or portfolio income such as interest, dividend or annuity income.
 
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