Hawaii Revised Statutes 235-24 – Specified nonbusiness income
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Terms Used In Hawaii Revised Statutes 235-24
- Nonbusiness income: means all income other than business income. See Hawaii Revised Statutes 235-21
- Personal property: All property that is not real property.
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in sections 235-25 to 235-27.