Sentences with phrase «held as a capital asset»

Under Section 2 (42A) of the Income Tax Act, units of the Scheme held as a capital asset, for a period of More than twelve months immediately preceding the date of transfer, will be treated as a long term capital asset for the computation of capital gains — thus attracting long term capital gains tax rate.

Such gain or loss is treated as a capital gain or loss if the shares are held as capital assets.

A cryptocurrency held as a capital asset by a taxpayer would be taxed as capital gains.

Not exact matches

Others to hold positions above 0.5 percent include computer - driven AQR Capital Management as well as BNP Paribas, Citadel Advisors, Citadel Europe, Discovery Capital Management, GLG Partners and Odey Asset Management, the FCA filings data showed.

Dalio explained that a so - called capital war, when a country uses its asset holdings such as bonds to inflict pain on its adversary, could be even worse than a trade war.

That is important, as it could mean banks will have to hold more capital against those assets.

This discussion is limited to non-U.S. holders who purchase our Class A common stock issued pursuant to this offering and who hold our Class A common stock as a «capital asset» within the meaning of Section 1221 of the Code (generally, property held for investment).

This discussion assumes that a non-U.S. holder holds shares of our Class A common stock as a capital asset within the meaning of Section 1221 of the Code (generally, property held for investment).

2017 Capital budget is focused on its best rate - of - return drilling in the Middle Core area of the Wattenberg Field as well as development of its Delaware Basin assets with a focus on holding leasehold through drilling

This summary is limited to non-U.S. holders who purchase shares of our common stock issued pursuant to this offering and who hold our common stock as a capital asset within the meaning of Section 1221 of the Code (generally, property held for investment).

This discussion applies only to U.S. holders of shares of HP Co. common stock who hold such shares as capital assets within the meaning of Section 1221 of the Code (generally, property held for investment).

This discussion applies only to a U.S. Holder that holds our ordinary shares or ADSs as a capital asset for tax purposes (generally, property held for investment).

For short - term capital gains — for assets held for less than a year — people pay taxes at the same rate as they do on their ordinary income.

CGT on Short - Term Capital Assets: If a share or an asset is held for a maximum period of 36 months or 3 years, then, it is termed as a short - term asset and demands a short - term CGT on it.

I mean even though it's not treated as currency and tax - free, it is given capital gain treatment for long - term holding which is more beneficial than some other assets.

For tax purposes, virtual currencies are treated as capital assets or income depending on whether the virtual currency was held for investment purposes, or if the virtual currency was received as a form of compensation (e.g., if the donor is a miner or received compensation in the form of virtual currency).

The five written complaints made by the CIOT to the EU Commission are as follows: · Attribution of gains — that the capital gains tax provisions dealing with assets held through non UK - resident closely controlled companies remain contrary to EU fundamental principles of freedom of establishment and free movement of capital.

These unrealized capital gains account for a significant proportion of the assets held by estates — ranging from 32 percent for estates worth between $ 5 million and $ 10 million to as much as about 55 percent of the value of estates worth more than $ 100 million (Source).

«This paper shows that ecosystems are best thought of as portfolios of natural capital assets and the wealth held in the ecosystem provides an attractive headline index for ecosystem - based management,» said Seong Do Yun, a postdoctoral fellow at F&ES and lead author of the paper.

If a U.S. Holder elects to treat a Fund as a QEF, then any future gain from the sale of securities of the Fund will qualify for capital gain treatment (assuming the U.S. investor holds the securities as a capital asset).

This particularly affects financial institutions, as they are required to hold a certain percentage of total capital in Tier 1 assets.

If you donate assets that have increased in value, such as stock or a mutual fund, which you've held for over a year, you may be able to deduct the market value and avoid capital gains tax on the appreciation.

If a financial asset is held for less than 12 months then that asset is treated as Short Term Capital Aasset is held for less than 12 months then that asset is treated as Short Term Capital Aasset is treated as Short Term Capital AssetAsset.

If a financial asset is held for more than 12 months then that asset is treated as Long Term Capital Aasset is held for more than 12 months then that asset is treated as Long Term Capital Aasset is treated as Long Term Capital AssetAsset.

If Land or house property is held for 36 months or less 24 months or less (w.e.f. FY 2017 - 18) then that Asset is treated as Short Term Capital Asset.

The increase in capital required to fund the sale of the additional bonds inevitably comes from other asset classes, resulting in an increase in the rate of return for all assets across the risk curve as investors sell other assets to re-weight their mix of holdings toward bonds.

7) As I suggested regarding ACA Capital Holdings, they ended up owned by their policyholders, who get an equitable interest in the assets of the company, though not enough to settle their claims.

Be aware that if the holding period of an asset being sold does not qualify for capital gain treatment, the investor would have to pay more tax on an gain as ordinary income.

First, a donor giving virtual currency held short term (ie: less than one year) as a capital asset will be able to deduct the lesser of cost basis or fair market value up to 50 % of adjusted gross income.

[13] However, if the donor held the Bitcoin or other currency for more than a year as a capital asset, the deduction would be the fair market value of the gift up to 30 % of adjusted gross income.

A net capital gain is taxed as income, but if the asset was held for one year or more, the gain is first discounted by 50 % for an individual, or a third for a superannuation fund.

WASHINGTON, D.C. / / / NEWS ADVISORY / / / Four leading organizations in sustainable investing — As You Sow, Boston Common Asset Management, Green Century Capital Management, and the Investor Environmental Health Network — will hold a phone - based news conference at 1:30 p.m. EST on November 7, 2013 to issue a report scoring 24 top oil & gas companies on their disclosure (or lack thereof) to investors of the key risks associated with hydraulic fracturing operations.

Recent cases include: Axiom Litigation Financing Fund (acting for the «receiver / liquidator» of a Caymans Islands fund: # 110m dispute); Frauntled Management Limited v Featherwood ($ 13m investment dispute before the BVI Court of Appeal); BBX Capital Asset Management v Royal Bank of Canada & Ors ($ 30m Cayman dispute relating to transaction to defraud creditors / sham trusts); Trinity Management Group Ltd v Burke Consolidated Ltd (s. 184I / s.175 BVI dispute); Maruti Holdings PTE Limited v Sinclair Strategies Limited (BVI jurisdictional challenge); QVT Fund & Ors v China Zenix Auto International Limited (s. 184I and s184C BVI dispute: interim injunction) In addition, the international nature of commercial fraud often results in Paul advising in relation to proceedings before off - shore courts such as in VTB v Nutritek (advised on interim relief in Cayman Islands and maintenance of BVI injunction in light of UK Supreme Court decisions) and in other off - shore jurisdictions such as Jersey, Guernsey and Nevis.

As a result, insurers could decide to rebalance their portfolios, to better match assets and liabilities, and purchase more bonds at the expense of equity, if they determine that the potential increased investment return on equities does not offset the cost of holding more capital.

Even if the money in the life insurance policy was held in stocks or other assets that qualify for the lower long - term capital gains tax rates, your distributions always count as ordinary income.

Just like other capital assets, your tax rate depends on how long you held them before you sold them, as well as the price you bought in and the price you sold out.

Investors and traders holding cryptocurrency as a capital asset should use capital gain or loss tax treatment on sales and exchanges, with the realization method.

Like other capital assets, a person's tax rate depends on how long they hold a particular coin before selling it, as well as gains or losses from the sale.

Just as strategic capital investments can greatly improve overall returns, over-capitalizing in a market that can not support a rate increase or drive performance in other ways could be devastating to the asset's returns over the hold period.

Capital One Financial Corporation (www.capitalone.com) is a financial holding company whose subsidiaries, which include Capital One, N.A., and Capital One Bank (USA), N.A., had $ 236.8 billion in deposits and $ 357.0 billion in total assets as of December 31, 2016.

Or depending on asset performance during the holding period, it may make more sense to incur one time capital expenditures and keep holding on to some properties as you trade others.

Capital gain on assets held for less than one year are taxed as ordinary income while assets held for more than a year and a day before closing are taxed at long term capital gainCapital gain on assets held for less than one year are taxed as ordinary income while assets held for more than a year and a day before closing are taxed at long term capital gaincapital gain rates.