The terms \”stock\” and \”share of stock\” refer to ownership of a business corporation. When a corporation is first founded, investors provide the capital (money) to get the business going. Those who provide financing become part owners. Learn more about Common Stock, Preferred Stock, and How to Invest.

Tax on Net Investment Income

A 3.8% tax on \”Net Investment Income\” applies to certain individual taxpayers, estates, and trusts. This tax is in addition to any other federal income tax, including the Alternative Minimum Tax (AMT). Learn more about Individual Taxpayers, Estates and Trusts, and Net Investment Income.

Capital Gains and Losses

The Internal Revenue Code has long distinguished between income paid due to a person\’s individual effort and income received from the profitable sale of assets known as \”capital\” assets. So what is a \”capital gain\” or \”capital loss\”? Here is some basic terminology to improve your understanding.

What is SIPC?

You\’ve seen the acronym \”SIPC\” but do you know what the Securities Investor Protection Corporation (SIPC) is, what SIPC Coverage does for you, or how SIPC Insurance works? Read below to find out!