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- Ordinary_income abstract "Under the United States Internal Revenue Code, the type of income is defined by its character. Ordinary income is usually characterized as income other than (long-term) capital gain. Ordinary income can consist of income from wages, salaries, tips, commissions, bonuses, and other types of compensation from employment, interest, dividends, or net income from a sole proprietorship, partnership or LLC. Rents and royalties, after certain deductions, depreciation or depletion allowances, and gambling winnings are also treated as ordinary income. A \"short term capital gain\", or gain on the sale of an asset held for less than one year of the capital gains holding period, is taxed as ordinary income.Ordinary income stands in contrast to capital gain, which is defined as gain from the sale or exchange of a capital asset. A personal residence is a capital asset to the homeowner. By contrast, a land developer who had many houses for sale on many lots would treat each of those lots (and homes) as inventory when they are sold. For the developer, each lot and home would not be a capital asset. Similarly, clothing held by a retail store for sale in the ordinary course of business would be inventory -- and not a capital asset -- for the store.Another case where income is not taxed as ordinary income is the case of qualified dividends. The general rule taxes dividends as ordinary income. A change allowing use of the same tax rates as is used for long term capital gains rates for qualified dividends was made with the Jobs and Growth Tax Relief Reconciliation Act of 2003. Qualified dividends are dividends paid by domestic corporations or by corporations from foreign countries that have a tax treaty with the United States. This rule applies under the condition that the corporation has included the dividends in its own taxable income. Thus pass-through corporations like REITs and REMICs would not distribute qualified dividends, and the dividends from those entities would be taxed at the ordinary income rates.".
- Ordinary_income wikiPageExternalLink 0,,id=150856,00.html.
- Ordinary_income wikiPageID "9337763".
- Ordinary_income wikiPageLength "3322".
- Ordinary_income wikiPageOutDegree "30".
- Ordinary_income wikiPageRevisionID "649350647".
- Ordinary_income wikiPageWikiLink CCH_(company).
- Ordinary_income wikiPageWikiLink Capital_gain.
- Ordinary_income wikiPageWikiLink Capital_gains_tax.
- Ordinary_income wikiPageWikiLink Capital_gains_tax_in_the_United_States.
- Ordinary_income wikiPageWikiLink Category:United_States_federal_income_tax.
- Ordinary_income wikiPageWikiLink Commission_(remuneration).
- Ordinary_income wikiPageWikiLink Depletion_(accounting).
- Ordinary_income wikiPageWikiLink Depreciation.
- Ordinary_income wikiPageWikiLink Dividend.
- Ordinary_income wikiPageWikiLink Gratuity.
- Ordinary_income wikiPageWikiLink Interest.
- Ordinary_income wikiPageWikiLink Internal_Revenue_Code.
- Ordinary_income wikiPageWikiLink Internal_Revenue_Service.
- Ordinary_income wikiPageWikiLink Jobs_and_Growth_Tax_Relief_Reconciliation_Act_of_2003.
- Ordinary_income wikiPageWikiLink Limited_liability_company.
- Ordinary_income wikiPageWikiLink Net_income.
- Ordinary_income wikiPageWikiLink Partnership.
- Ordinary_income wikiPageWikiLink Passive_income.
- Ordinary_income wikiPageWikiLink Qualified_dividend.
- Ordinary_income wikiPageWikiLink Real_estate_investment_trust.
- Ordinary_income wikiPageWikiLink Royalty_payment.
- Ordinary_income wikiPageWikiLink Salary.
- Ordinary_income wikiPageWikiLink Sole_proprietorship.
- Ordinary_income wikiPageWikiLink Tax_bracket.
- Ordinary_income wikiPageWikiLink Tax_deduction.
- Ordinary_income wikiPageWikiLink Tax_rate.
- Ordinary_income wikiPageWikiLink Tax_treaty.
- Ordinary_income wikiPageWikiLink Taxation_in_the_United_States.
- Ordinary_income wikiPageWikiLink United_States.
- Ordinary_income wikiPageWikiLink Wage.
- Ordinary_income wikiPageWikiLinkText "Ordinary Income".
- Ordinary_income wikiPageWikiLinkText "ordinary federal income tax".
- Ordinary_income wikiPageWikiLinkText "ordinary gain".
- Ordinary_income wikiPageWikiLinkText "ordinary income".
- Ordinary_income wikiPageWikiLinkText "wages".
- Ordinary_income wikiPageUsesTemplate Template:Reflist.
- Ordinary_income wikiPageUsesTemplate Template:UStaxation.
- Ordinary_income subject Category:United_States_federal_income_tax.
- Ordinary_income comment "Under the United States Internal Revenue Code, the type of income is defined by its character. Ordinary income is usually characterized as income other than (long-term) capital gain. Ordinary income can consist of income from wages, salaries, tips, commissions, bonuses, and other types of compensation from employment, interest, dividends, or net income from a sole proprietorship, partnership or LLC.".
- Ordinary_income label "Ordinary income".
- Ordinary_income sameAs Q17141694.
- Ordinary_income sameAs m.02852n4.
- Ordinary_income sameAs Q17141694.
- Ordinary_income wasDerivedFrom Ordinary_income?oldid=649350647.
- Ordinary_income isPrimaryTopicOf Ordinary_income.