Legal Dictionary

Search results for: “capital gains tax”

  • 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….

  • Adjusted Taxable Income

    The taxable income for the computation year, decreased by the sum of the following amounts: (1) Capital gain net income for the comÂputation year. The amount (if any) of the capital gain net income for the computation year.(2) Income attributable to gifts, bequests, etc:(A) In […]

  • Chargeable Gain

    English Legal System: Chargeable GainIn the context of the English law, A Dictionary of Law provides the following legal concept of Chargeable Gain : A profit made on the disposal of an asset, which may attract *capital gains tax or *corporation tax.

  • Section 1245

    United States Tax Concept of Section 1245 This section of the Internal Revenue Code deals with depreciable personal property such as business equipment and vehicles. Any gain on the sale in excess of depreciation may qualify for favorable capital gains tax treatment under certain conditions.

  • Locked In

    Investors are said to be locked in when they have profit on a security they own but do not sell because their profit would immediately become subject to the capital gains tax….

  • COSAC

    Hierarchical Display of COSAC Politics > Parliament > Interparliamentary relations > Inter-parliamentary cooperation Meaning of COSAC Overview and more information about COSAC For a more comprehensive understanding of COSAC, see in the general part of the online platform.[rtbs […]

  • Holding Period

    Length of time that an individual holds a security….

  • Long Term

    Financial Definition of Long-Term Meaning of Long-Term In accounting information, one year or greater. Related Entries of Long-Term in the Encyclopedia of Law Project Browse or run a search for […]

  • Enterprise Investment Scheme

    English Legal System: Enterprise Investment SchemeIn the context of the English law, A Dictionary of Law provides the following legal concept of Enterprise Investment Scheme : (EIS) A scheme to encourage investment in unquoted companies; it replaced the similar Business Expansion Scheme on 1 […]

  • Charitable Trust

    English Legal System: Charitable TrustIn the context of the English law, A Dictionary of Law provides the following legal concept of Charitable Trust : A trust for purposes that the law regards as charitable. There is no statutory definition of ‘charitable’. In a legal sense, a purpose […]

  • Appreciate

    Understand; estimate justly. Increase, as in appreciate in value.

  • Assessment

    Legal Definition and Related Resources of Assessment Meaning of Assessment The act or process of fixing or ascertaining the value , measure or proportion or interest of any thing or person . In relation to corporations, the term may refer to […]

  • Bond

    Bond

    Legal Definition and Related Resources of Bond Meaning of Bond A contract under seal to pay a sum of money ; a contract under seal acknowledging a debt, present or future. This is a single bond. A double bond is one where there is a condition […]

  • Dealer

    Legal Definition and Related Resources of Dealer Meaning of Dealer One who buys to sell again; one who trades in, buys or sells goods on his own account . Brown & Zortman machinery Co. v Citv of Pittsburgh, 100 A.2d 98, 375 Pa. 250. <div […]