Realized


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Realized

Actual; converted into cash.

A realized profit, for example, is a cash-in-hand gain as opposed to a paper profit, such as the increase in value of a particular stock, which could potentially be lost prior to the time it is sold.

See: cognizable, complete, fully executed
References in periodicals archive ?
It generally is not necessary to quantify the effects of positive evidence unless significant negative evidence exists that leads the enterprise to conclude it is more likely than not some or all of the deferred tax assets will not be realized.
If the home's FMV at the end of the two-year period is $275,000, J's and K's realized gain on a cash sale would be $275,000 (i.
Estimation of the marginal tax rate also would require knowledge of when deferred tax liabilities or assets will be realized if an enterprise concludes a valuation allowance is necessary to reduce a deferred tax asset to an amount that is more likely than not to be realized.
All of the gain realized (up to an amount equal to the OID) would be ordinary income.
Replacement period: For most involuntary conversions, the taxpayer must replace the converted property within the period beginning on the date of disposition or the earliest date of threat of condemnation, and ending two years after the close of the first tax year in which gain is realized.
The administrator calculated the realized gain or loss using a weighted-average market value as the adjusted basis of the seven shares.
In the context of a sale or disposition of property under [section] 1001, the extinguishment of the obligation to repay is not ordinary income; instead, the amount of the canceled debt is included in the amount realized and enters into the computation of gain or loss on the disposition of property.