Legal Dictionary

Search results for: “capital gain”

  • Riding The Yield Curve

    Buying long-term bonds in anticipation of capital gains as yields fall with the declining maturity of the bonds….

  • Ira/Keogh Accounts

    Special accounts where you can save and invest, and the taxes are deferred until money is withdrawn. These plans are subject to frequent changes in law with respect to the deductibility of contributions. Withdrawals of tax deferred contributions are taxed as income, including the capital gains […]

  • Accretion (Of A Discount)

    In portfolio accounting, a straight-line accumulation of capital gains on discount bond in anticipation of receipt of par at maturity….

  • 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….

  • 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 […]

  • Double Taxation

    Double Taxation Definition (in the Accounting Vocabulary) The New York State Society of Certified Public Accountants offers the following definition of Double Taxation in a way that is easy for anybody to understand: The act of taxing corporate earnings twice, once as the NET INCOME of the […]

  • 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 […]

  • 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 […]

  • Corporation Tax

    English Legal System: Corporation Tax In the context of the English law, A Dictionary of Law provides the following legal concept of Corporation Tax : A tax on the worldwide profits of limited companies and certain other bodies resident or trading in the UK. Corporation tax started on 6 April […]

  • Interest

    Interest

    Legal Definition and Related Resources of Interest Meaning of Interest In relation to being objectively concerned in something, by having a right or title to, a claim upon, or a share in. legal concern in a thing; especially right or title to […]

  • Investment

    Investment

    Legal Definition of Investment Meaning of Investment The use of money for the purpose of making more money, to gain income, increase capital, or both. Synonyms of Investment noun […]

  • Direct Tax

    See Tax. …

  • Tax on Income

    Hierarchical Display of Tax on income Finance > TaxationEconomics > National accounts > IncomeFinance > Taxation > Tax > Direct taxFinance > Taxation > Fiscal policy > Double taxation Meaning of Tax on income Overview and more information about Tax on income For a more […]

  • Revenue

    Legal Definition and Related Resources of Revenue Meaning of Revenue return , profit , yield of land or other funds; income . The term is generally used to refer to income of a government . In this sense it means all the public money the […]

  • Ordinary

    Regular , usual , normal, common , often recurring, customary.