The author and editors take ultimate responsibility for the content. A person's net investment income can play an important role in determining tax liabilities in a given year. In addition to ...

These are the broader examples of what falls under net investment income – but estates and trusts, for example, can also be subject to the tax depending on certain rules and how they are titled.

The net operating loss, sometimes called a net loss, appears on the company’s bottom line or income statement. The NOL carryforward rules reflect changes from the TCJA and later modifications ...

The net investment income tax (NIIT) adds a 3.8% tax on capital ... and now everyone is paying $10 for a ticket because of inflation, but the tax rules haven't changed. "That's the NIIT in a ...

First and foremost, it's important to point out that Berkshire's net income, or "earnings per share ... Due to accounting rules, Berkshire must include unrealized gains and losses from its ...