amount realized

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.]

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词条贡献者

资深译员Betty，知名法学院国际金融法专业，擅长翻译各类与并购业务相关的法律文件。