interest
additional paid in capital
Profits are the income of entrepreneurship.
Accrued income tax (Income Tax Payable) is a current liability. When the tax is actually paid it is reported on the income statement as Income Tax Expense.
A capital dividend is a special dividend paid to shareholders of a corporation out of capital gains income produced from the sale of property.
wages
rent
Additional paid in capital is an asset to a business. If this type of capital has to be paid back to a financial institution, then it will also become an accounts payable or liability.
rentLease.
Paid in capital in excess of par is called "Share premium account"
The term that defines the income paid to the owner of land, labor, or capital in return for productive services is "factor income." This includes various forms of compensation such as rent for land, wages for labor, and interest or profits for capital. Factor income reflects the contributions of these resources to the production process within an economy.
profit
No. You will not pay income tax in addition to capital gains tax if I understand you correctly. However, capital gains tax for an individual is reported and paid on your 1040 income tax return. The only difference is that the rate for capital gains taxes is lower than the regular income tax levels.