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  2. Internal Revenue Code section 212 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Internal Revenue Code § 212 (26 U.S.C. § 212) provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities. Taxpayers are allowed to deduct all the ordinary and necessary expenses paid or incurred during the taxable year-- (1) for the production or collection of income;

  3. Gold and taxes: What every investor needs to know

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    "Additionally, you may face state and local taxes, which could bring your total tax rate to as high as 54% — 37.6% in federal income tax, plus 3.8% in net investment income tax, plus 12.3% in ...

  4. How Much in Taxes Will My Net Investment Income Cost Me? - AOL

    www.aol.com/finance/much-taxes-net-investment...

    The IRS taxes your NII a net investment income tax (NIIT) to generate income. The agency will also apply a surtax to fund Medicare and other government programs if your modified adjusted gross ...

  5. What is the net investment income tax and who has to pay it?

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    Had their net investment income been $300,000, then Kelly and John would pay 3.8 percent on the $250,000 by which their MAGI exceeds the income thresholds. Here, Kelly and John would pay $9,500 in ...

  6. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    Inheritance taxes are paid not by the estate of the deceased, but by the inheritors of the estate. For example, the Kentucky inheritance tax "is a tax on the right to receive property from a decedent's estate; both tax and exemptions are based on the relationship of the beneficiary to the decedent." [52]

  7. Excise tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Excise_tax_in_the_United...

    The whiskey excise tax collected so little and was so despised that it was abolished by President Thomas Jefferson in 1802. In the Napoleonic Wars and the War of 1812, the imports and tariff taxes in the United States plummeted, and Congress in 1812 brought back the excise tax on whiskey to partially compensate for the loss of customs/tariff ...

  8. Passive income: How is it taxed? - AOL

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    Real estate professionals may also be able to avoid the net investment income tax of 3.8 percent. Taxes on royalties. ... you’ll be taxed at whatever your ordinary income tax rate is at that time.

  9. Interstate Income Act of 1959 - Wikipedia

    en.wikipedia.org/wiki/Interstate_Income_Act_of_1959

    The Interstate Income Act of 1959, also known as Public Law 86-272, [1] is a United States statute that allows a business to go, or send representatives, into a state to solicit orders for goods without being subject to a net income tax. [2] It is codified at 15 U.S.C. §§ 381–384.