Sentences with phrase «sale of capital assets held»

Capital gains taxation applies to earnings from sale of capital assets held by the tax assesse.

Capital gains taxation applies to earnings from the sale of capital assets held by the tax assessee.

In December 2006, MBIA completed the sale of Capital Asset Holdings GP, Inc. and certain affiliated entities («Capital Asset»), a servicer of delinquent tax liens, to a third party company that is engaged in tax lien servicing and collection and that had been overseeing the servicing operations of Capital Asset since July 2006.

Not exact matches

Likewise, Clinton would limit itemized deductions, raise the estate tax and increase taxes on capital gains (profits from the sale of stocks and other assets held at least a year); these are concentrated among the wealthy and upper middle class.

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).

One of the most significant benefits of the new tax law was the creation of a permanent 15 % federal long - term capital gain rate (for certain taxpayers) on the sale of capital assets (held for more than one year).

If an asset is held for more than one year, then any profit from the sale of the asset is considered a long - term capital gain.

Provisions in the tax code allow you to pay lower capital gains taxes on the sale of assets held more than one year.

Capital gains are profits realized from the sale of assets; a tax is triggered only when an asset is sold, not held.

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.

Short - term capital gains taxes are imposed on the sale of capital assets that are held for less than one year.

Strictly speaking, your holding period for a capital asset includes the day of sale but not the day of purchase.

Inventory and other property held mainly for sale to customers in a trade or for businesses are examples of property that is not a capital asset and therefore would produce ordinary gains or losses.

Inventory and other property held mainly for sale to customers in a trade or 4 business are examples of property that is not a capital asset.