Income from sale or disposition of property, check.

FORBES: Taxes From A To Z (2013): M Is For Miscellaneous Income

The New Jersey Gross Income Tax Act does not follow federal law regarding carry-forward and carry-back losses and the loss on the 2008 New Jersey individual income tax return can only be netted against gains or income reported in the category Net gains or income from disposition of property.

FORBES: Madoff Investors Receive New Jersey Tax Refunds

The last part of the NII determinant refers to any net gain from the disposition of a property.

FORBES: New Taxes and New Terms: How to calculate Net Investment Income under the New 3.8% Medicare Surtax

Without such review, investors and companies cannot know of the ultimate disposition of the intellectual property rights.

FORBES: Written By Toby Kusmer

Under current law, gains of foreign investors from the disposition of U.S. real property interests are generally subject to U.S. tax under FIRPTA, and foreign investors including large foreign pension funds regularly cite FIRPTA as an impediment to their investment in U.S. infrastructure and real estate assets.

WHITEHOUSE: The White House