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Royalties are payments for the use of certain rights, e.g., intangible rights such as patents.
Both are includible in gross income. Rents are includible in gross income, whether paid in cash or property. Rents are reported by cash basis taxpayers when received, and by accrual basis taxpayers when due unless they are considered uncollectible. An advance rental is currently taxable even if it is refundable or can be applied against the property's purchase price. But a security deposit is not taxable rent.