Gain


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Gain

A profit on a securities transaction recognized by selling a security for more than the security originally cost. The gain is the difference between the cost and the sale.

Gain

An increase in price or value. For example, if a stock opens at $10 and closes at $12, it is said to gain $2. Likewise, if one buys a house for $200,000, and its value is later assessed $325,000, the house has gained $125,000. See also: Capital gains, Paper gain, Uptick.

gain

The excess of the amount received as opposed to the amount expended in a transaction. For example, receipt of $4,500 from the sale of an asset with a book value of $3,000 results in a gain of $1,500. Compare loss.

gain

The profit on the sale of an asset.One may realize gain,as when property is taken in condemnation, but not recognize gain for tax purposes until a later date. When reading tax advice, it is extremely important to differentiate between these two concepts, as authors sometimes assume that all readers understand the difference.

Gain

The excess of the amount realized from a sale or exchange over the adjusted basis of the property sold or exchanged.
References in periodicals archive ?
If D sells her appreciated stock in 2007, the gain is subject to 2007 income tax (and, possibly, kiddie tax) and is reportable on her first FAFSA.
Parts II and III discuss the determinations of section 987 taxable income, gain, and loss, and compare the methods provided for under the 2006 proposed regulations with the 1991 proposed regulations.
1237 allows the client who holds land for at least 10 years to receive long-term capital gain treatment where the client only does infrastructure improvements such as roads and utilities, for that land's subdivision, but the cost of these improvements cannot be added to the land's tax basis [IRC Sec.
Despite its conceptual simplicity, the mechanics of weight management, weight gain, and weight loss deserve closer inspection.
5 million--leaving the seller with a realized gain of $864,000.
So gain sharing with physicians makes a lot of sense.
S persons, each of whom owns at least 10 percent directly or indirectly), or a Foreign Personal Holding Company (FPHCO), some or all of the deemed asset sale gain could be Subpart F or FPHCO income.
AS THE FIRST LARGE URBAN SCHOOL DISTRICT TO INTRODUCE a comprehensive accountability system, Chicago provides an exceptional case study of the effects of high-stakes testing--a reform strategy that will become omnipresent as the No Child Left Behind Act is implemented nationwide, One of the most serious criticisms of high-stakes testing is that it leads to "inflated" test scores that do not truly reflect students' knowledge or skills and therefore cannot be generalized to other tests, This article summarizes my research on whether the Chicago accountability system produced "real" gains in student achievement,
Investment gains are fully taxable, while investment losses are deductible only in part: perhaps a small part.
HgCdTe detectors have low resistance-area (RA) product resulting in small detector-resistance and high gain for the preamplifier input voltage-noise, even for small area detectors.
On average, people who quit smoking gain only about 10 pounds.
Siebel, Gain CEO, "The combination of expertise demonstrated by Santa Fe Interactive's innovative end user applications, and GainMomentum, the powerful software development system introduced by Gain on May 11, positions Gain Technology to take on the full scope of designing, building and delivering large-scale multimedia systems to business enterprises.