Should have referenced additional info on section 988
Section 988 9(e)(3) Personal Transactions
"For purposes of this subsection, the term "personal transaction" means any transaction entered into by an individual"
Hopefully all investments produce income. When it does it is classified as capital gain income according to IRS
See IRS 10 Facts About Capital Gains and Losses FACT 1 Almost everything you own and use for personal purposes, pleasure or INVESTMENT is a capital asset.