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capital gain rate

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См. также в других словарях:

  • Capital Gain — 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term… …   Investment dictionary

  • Long-Term Capital Gain Or Loss — A gain or loss from a qualifying investment owned for longer than 12 months and then sold. The amount of an asset sale that counts toward a capital gain or loss is the difference between the sale value and the purchase value. Long term capital… …   Investment dictionary

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • Rate of return — In finance, rate of return (ROR), also known as return on investment (ROI), rate of profit or sometimes just return, is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested.… …   Wikipedia

  • Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

  • Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… …   Wikipedia

  • Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… …   Wikipedia

  • capital gains tax — CGT A UK tax on capital gains, introduced on 6 April 1965. It is charged on the total amount of the chargeable gains accruing to a chargeable person in a fiscal year after deducting any allowable capital losses for the year or capital losses… …   Accounting dictionary

  • Capital — 1. n., adj., & int. n. 1 the most important town or city of a country or region, usu. its seat of government and administrative centre. 2 a the money or other assets with which a company starts in business. b accumulated wealth, esp. as used in… …   Useful english dictionary

  • capital — 1. n., adj., & int. n. 1 the most important town or city of a country or region, usu. its seat of government and administrative centre. 2 a the money or other assets with which a company starts in business. b accumulated wealth, esp. as used in… …   Useful english dictionary

  • capital — {{11}}capital (adj.) early 13c., from L. capitalis of the head, hence capital, chief, first, from caput (gen. capitis) head (see HEAD (Cf. head)). A capital crime (1520s) is one that affects the life or head; capital had a sense of deadly, mortal …   Etymology dictionary

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