> as lemmas

1861 London Q. Rev. Jan. 396 We want..a raised rate [of taxation] for investment income, not a lowered rate for profession and salaries.

1911 Commerc. & Financial Chron. 18 Nov. 1356/1 The company's investment income is derived chiefly from its ownership of shares in other railroads.

1940 Economist 20 July 83/1 The recent fall in the over-all rate of net interest..has been due..to higher taxation on all investment income.

2011 Wall St. Jrnl. 15 Feb. c7/2 (advt.) The kiddie tax, under which investment income in excess of $1,900 a year is taxed at the parent's typically higher rate, now applies to children as old as 23 if they are full-time students.