| 释义 |
Investment property
Investment propertyBuildings or property purchased for the purpose of producing rental income, plus the appreciation in value gained over the life of the rental.investment property
investment propertyProperty held for the production of income or for an increase in value, as opposed to property held as a personal residence, use in a business, used for pleasure, or held in inventory. Investment PropertyInvestment property includes property that produces interest, dividends, or royalties other than in the course of a taxpayer's business. Investment property also includes property (not in the course of the taxpayer's trade or business) that produces gain or loss from the sale of property in the first sentence. |