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.]

---

词条贡献者

资深译员Lester，毕业于美国一流的高级翻译学院，专注翻译各种与复杂国际仲裁有关的法律文件。