capital gain


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Related to capital gain: Capital gain tax
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  • noun

Words related to capital gain

the amount by which the selling price of an asset exceeds the purchase price

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Capital gain and loss adjustments (Publication 514)
This information can help individuals maximize their tax savings by deciding whether to utilize IRC section 1045, IRC section 1202, or a combination of both, by first applying the capital gain rollover provisions of IRC section 1045 and then excluding a percentage of the capital gain not rolled over using IRC section 1202.
643(b) provides that a capital gain may be treated as income if allowed under applicable state law and the trust instrument so provides.
Because capital gains have so many benefits over ordinary income, taxpayers often invent creative methods to generate them.
That's why the Section 1031 exchange, a method of protecting capital gains on real estate from unnecessary tax liability that was made popular by California property owners, is increasingly in favor here in New York as property values continue soaring.
The taxpayer may claim a long-term capital gain on the sale of the unwanted property.
12 capital gain represents Tri-Continental's 2006 realized net capital gains in excess of its capital loss carryforward.
Example 1:A, a financial-aid-eligible student, sells appreciated stock for $10,000 and generates $1,000 long-term capital gain.
Adjusted net capital gain also includes qualified dividend income (discussed below).
However, section 1235(a) allows certain taxpayers to receive long-term capital gain treatment if "all substantial rights" or an "undivided interest" in the patent is transferred.
Longtime homeowners who sell their houses could net a tidy profit thanks to modified capital gains regulations proposed in the new federal tax bill.
5 million capital gain from the sale of the ASARCO stock, the New Jersey Supreme Court stated that:
1131 per share, 31% represents short-term capital gain distributions and 13% represents long-term capital gain distributions.
Whether a sale of the right to lottery payments results in capital gain or ordinary income is one of first impression in the Third Circuit.