capital gains

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capital gains

see CAPITAL GAINS TAX.
References in periodicals archive ?
Capital gain rate differential adjustment, which reduces all or a portion of foreign capital gains and losses via multiplication by certain percentages to adjust for the differences between the various capital gains tax rates and the ordinary income tax rate.
If the sale of qualified small business stock results in a capital gain, the seller can avoid taxation of the gain by meeting the conditions under IRC section 1045.
Later, he filed amended returns for those two years that reclassified the income as capital gains, saying the payments were from the sale of the agency back to State Farm.
With falling tax rates on capital gains seemingly reducing the value of a tax break these days, many property owners have asked me, "Are 1031 exchanges still a smart more?
The Tax Court held the taxpayer was entitled to capital gain, since the unsuitability of the parcel for his development turned it into property held primarily for speculation and investment, and not property for sale to customers in the ordinary course of business.
Example 2: B's parents sell appreciated stock for $10,000 and generate $1,000 long-term capital gain.
Lower Tax Rates on Long-Term Capital Gains and Qualified Dividends
Provided the other section 1235 requirements are met, such individual's share of any subsequent gain recognized by the LLC on a transfer of an interest in the patent will qualify as a long-term capital gain.
Profits above those thresholds would be taxed at the new capital gains rate of 20 percent.
Bendix attributed the capital gain income to the earnings activity of the parent rather than the subsidiaries and found that the business purpose for those activities supplied the rational relationship between the pin and the New Jersey business.