amount realized
amount realized 已实现的收入 指纳税人因买卖或财产交易而获得的收入,是计算已实现损益的基础。包括现金、所得财产、服务及买方承担的债务等。
amount realized. Tax. The amount received by a taxpayer for the sale or exchange of an asset, such as cash, property, services received, or debts assumed by a buyer. Cf. GAIN(3); LOSS(2). [Cases: Internal Revenue 3194; Taxation 996. C.J.S. Internal Revenue § 113; Taxation §§ 1732–1733.]
An amount earned but not yet received. • Unrealized receivables have no income-tax basis for cash-basis taxpayers. [Cases: Internal Revenue 3931, 3935.]
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gain, n. 1. An increase in amount, degree, or value. pecuniary gain. 1. A gain of money or of something having monetary value. 2. Criminal law. Any monetary or economic gain that serves as an impetus for the commission of an offense. • In most states, an offense and its punishment are aggravated if the
deficiency suit. An action to recover the difference between a mortgage debt and the amount realized on foreclosure. See deficiency judgment under JUDGMENT. [Cases: Mortgages 561. C.J.S. Mortgages § 949.]
Tax. A transaction in which an amount realized on a sale or exchange can be established for the purpose of stating a gain or loss. [Cases: Internal Revenue 3393.]
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transaction, n. 1. The act or an instance of conducting business or other dealings; esp., the formation, performance, or discharge of a contract. 2. Something performed or carried out; a business agreement or exchange. 3. Any activity involving two or more persons. 4. Civil law. An agreement that is intended by the parties to prevent
receivable, adj. 1. Capable of being admitted or accepted (receivable evidence). 2. Awaiting receipt of payment (accounts receivable). 3. Subject to a call for payment (a note receivable). receivable, n. An amount owed, esp. by a business’s customer. See account receivable under ACCOUNT. unrealized receivable. An amount earned but not yet received. • Unrealized receivables