ordinary gain
A gain from the sale or exchange of a noncapital asset. Cf. CAPITAL GAIN.
Search Results for: CAPITAL GAIN
gain
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
capital return
capital return (1)资本收益；资本利得(→capital gain) (2)(税法)资本退还 退还纳税人的对纳税人个人费用〔individual’s cost〕和资本征收的所得税税款。因为资本和个人费用不应作为所得征税。
locked in
locked in, adj. 1. (Of a person) unable to sell appreciated securities and realize the gain because of liability for capital gains taxes (my accountant advised me not to sell the stock because I am locked in). 2. (Of a price, rate, etc.) staying the same for a given period (the 7% mortgage rate is
bailout stock
Nontaxable preferred stock issued to stockholders as a dividend. • Bailout stock is issued to gain favorable tax rates by distributing corporate earnings at capital gains rates rather than by distributing dividends at ordinary income rates. This practice is now prohibited by the Internal Revenue Code. IRC (26 USCA)§ 306.
资本收益
资本收益 英语：capital gains 法语：plus-value 德语：Kapitalgewinn, Kapitalertrag 意大利语：plusvalenze (a lungo termine), utili di capitale 西班牙语：plusvalias
tax straddle rule
tax-straddle rule. A rule preventing undue deferral of tax on income or conversion of ordinary income or short-term capital gain into long-term capital gain by disallowing the premature deduction of a loss on sale or disposition of one leg of a straddle position (e.g., a promise to sell offset by a promise to buy, such
collapsible corporation
A corporation formed to give a short-term venture the appearance of a long-term in-vestment in order to portray income as capital gain, rather than profit. • The corporation is typically formed for the sole purpose of purchasing property. The corporation is usu. dissolved before the property has generated sub-stantial income. The Internal Revenue Service treats
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