Also found in: Dictionary, Thesaurus, Medical, Financial, Acronyms, Idioms, Encyclopedia, Wikipedia.
Related to gains: Gains from Trade, Capital gains
References in periodicals archive ?
If E sells appreciated stock from 2008-2010 (at ages 14-16) and the resulting long-term capital gain and other unearned income are less than the unearned income threshold for the kiddie tax, the gains are excluded from income taxation and not reportable on his first FAFSA.
851 (expressing concerns about the extent to which currency gains and losses could be recognized under the proposed 1991 regulations).
In general, taxpayers recognize all gains on the sale of property, including homes.
This third-party entity then sells the shareholders' stock to the buying corporation for all cash, recognizing no capital gains since the third-party entity's tax basis in the sold stock equals the amount of the promissory note by which the stock was purchased from the selling shareholders.
New York property owners tan defer the tax on capital gains when they transfer a property by essentially "trading" that property for another property of equal or greater value.
While special education placement rates appeared to increase following the introduction of the accountability policy in Chicago, this alone can explain only a small fraction of the observed achievement gains.
If you know the rules and you have the right tax strategies, you can offset investment gains with losses and come out ahead," says Mario J.
The shunt resistance increase was necessary to achieve high signal gains and to obtain low output noise for the preamplifier.
The Taxpayer Relief Act of 1997 substantially complicated the computation of the alternative tax on capital gains for individuals.
In general, amortization of unrecognized amounts that would typically reduce expense or generate income under Statements 87, 88 and 106 (for example, transition assets, other actuarial gains and negative plan amendments in the postretirement plans) were reflected as part of the cumulative catch-up adjustment required to be recorded upon initial application of the new standard.
If you sold part or all of your mutual fund, as many people did when Fidelity Magellan stumbled last year because of its bond holdings, you need to report any dividends and capital gains or losses.