qualified passive income

(A)The term “qualified passive income” means any item of gross income if— (i)such item of income is passive income (as defined in subsection (d)(2)(B) without regard to clause (iii) thereof), and (ii)such item of income is shown on a payee statement furnished to the individual.


26 USC § 904(j)(3)(A)

Scoping language

None: Default is title Scope
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