- net realized capital gain
- чистый реализованный прирост капитала
English-russian dctionary of contemporary Economics. 2014.
English-russian dctionary of contemporary Economics. 2014.
Capital Gain — 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term… … Investment dictionary
capital gain — The profit realized on the sale or exchange of a capital asset. I.R.C. No. 1201. The gain is the difference between the cost or the adjusted basis of an asset and the net proceeds from the sale or exchange of such asset … Black's law dictionary
capital gain — The profit realized on the sale or exchange of a capital asset. I.R.C. No. 1201. The gain is the difference between the cost or the adjusted basis of an asset and the net proceeds from the sale or exchange of such asset … Black's law dictionary
gain — n 1: an increase in value, capital, or amount compare loss capital gain: a gain realized on the sale or exchange of a capital asset (as a stock or real estate) ca·su·al·ty gain: a gain realized by an insured because property insurance benefits… … Law dictionary
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… … Wikipedia
gain — A profit on a securities transaction recognized by selling a security for more than the security originally cost. The gain is the difference between the cost and the sale. Bloomberg Financial Dictionary * * * ▪ I. gain gain 1 [geɪn] … Financial and business terms
Return On Capital Gains — The return that one gets from an increase in the value of a capital asset (investment or real estate). The return on capital gain is the measure of the investment gain for an asset holder, relative to the cost at which an asset was purchased.… … Investment dictionary
Short-Term Gain — A capital gain realized by the sale or exchange of a capital asset that has been held for exactly one year or less. Short term gains are taxed at the taxpayer s top marginal tax rate. A short term gain can only be reduced by a short term loss. A… … Investment dictionary
Unrecaptured Section 1250 Gain — A type of depreciation recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital gains rate (or less in some cases). Unrecaptured Section 1250 gains are only… … Investment dictionary