Legal Dictionary

Search results for: “capital gain”

  • Capital Gains Tax

    English Legal System: Capital Gains TaxIn the context of the English law, A Dictionary of Law provides the following legal concept of Capital Gains Tax : A tax charged on gains arising from the disposal of assets. The tax due is a proportion of the chargeable gain, which in general terms is the […]

  • Capital Gain

    A term of art within the internal revenue code. As opposed to ordinary income, capital gain receives more favorable tax treatment. Only items representing capital interest may be treated as capital gain. Miller v C.I.R. (C.A.5)37I F.2d255.

  • Long Term Capital Gain

    Concept of Long Term Capital Gain in the context of Real Property A short definition of Long Term Capital Gain: Gain on the sale of a capital asset which has been held for a specified time or longer. Long term capital gain is taxed at a special rate and not as ordinary income.

  • Short Term Capital Gain

    Concept of Short Term Capital Gain in the context of Real Property A short definition of Short Term Capital Gain: Profit from the sale of a capital asset not held long enough to qualify as a long term capital gain. Taxed as ordinary income.

  • Short Term Capital Gain Or Loss

    United States Tax Concept of Short Term Capital Gain or Loss The profit or loss from the sale or exchange of a capital asset that you held for one year or less.

  • Capital Gains

    For income tax purposes, gain upon the sale of certain property, capital assets, chiefly corporate securities and real estate, is taxed at a lower rate than ordinary income, e.g., wages and ordinary business profits. Long term capital gains, i.e., gains on property held […]

  • Capital Gains Yield

    The price change portion of a stock’s return….

  • Capital Gain Or Capital Loss

    Profit or loss from the sale of a capital asset. The capital gains provisions of the tax law are complicated. You should consult your tax advisor for specific information….

  • Capital

    Hello Hello Legal Definition and Related Resources of Capital Meaning of Capital As an adjective, means chief , principal , or of pertaining to the death penalty , punishable with death. As a noun, in commercial parlance, means the fund or the […]

  • Capital Asset

    United States Tax Concept of Capital Asset An asset that an individual owns for investment purposes, such as stocks, bonds, or coin collections. Capital assets are subject to capital gain or capital loss tax treatment. Assets used in a business, and inventory, are not capital assets.

  • Capitalism

    Capitalism

    International Trade Meaning and Definition of Capitalism Meaning of Capitalism An economic system that is based on private ownership; economic development is proportionate to and dependent upon the accumulation and reinvestment of […]

  • Capitalism

    Capitalism

    International Trade Meaning and Definition of Capitalism Meaning of Capitalism An economic system that is based on private ownership; economic development is proportionate to and dependent upon the accumulation and reinvestment of […]

  • Gain

    Gain

    Legal Definition and Related Resources of Gain Meaning of Gain Profits, winnings, increments of value . Gain is not limited to pecuniary gain or confined to commercial profits only. It includes a benefit or advantage as well. See Sonneland v City […]

  • Collective Wage Bargaining

    See Also Governance Capitalism Corporatism Prisoner ™s Dilemma Trade Union Further Reading Calmfors, L. (1993). Centralization of wage bargaining and macroeconomic performance: A survey. Paris: OECD. Kilponen, J. (2000). The political economy of monetary policy and wage bargaining: Theory […]