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
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.]