recognized gain

The portion of a gain that is subject to income taxation. IRC (26 USCA) § 1001(c). See BOOT(1). [Cases: Internal Revenue 3178–3216. C.J.S. Internal Revenue §§ 107–108, 110–126, 132–134, 136, 283.]

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词条贡献者

译者Jeffrey，毕业于国内一流的高级翻译学院，擅长翻译各种与首次公开发行/其他股权或债务发行相关的法律文件。