deferred gain

0.01 sec.

deferred gain

In a tax-deferred exchange, the amount of gain that escapes current taxation and is deferred until a later date,when the replacement property is sold.See 1031 exchange.

Deferred Gain

The part of realized gain on an exchange of property that is not currently taxed. The gain generally is taxed at the time the property acquired in the exchqnge is sold.

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No references found			Furthermore, the deferred gain would be recognized into income as cash is received using the original 60% gross profit percentage. S corporation sale of assets followed by a liquidation by Wienclaw, James J. / The Tax Adviser It is the view of most tax professionals that an exchange completed without an intermediary or an exchange agreement will not qualify for deferred gain treatment. 1031 Tax Exchange ? Frequently Asked Questions by Jason / Finance and Investment community The balance sheet also presents a positive or negative component of accumulated comprehensive income equal to the sum of the previously off-the-books memo accounts for deferred effects of plan amendments and accumulated deferred gains and losses. Perfect storm prompts changes in pension accounting: postretirement ... by Bahnson, Paul R. / Journal of Accountancy			defendant Defense Advanced Research Projects Agency Defensive Acquisition Defensive Buy Defensive Investment Strategy Defensive Securities Defensive Security Defensive Stock Deferment Period Deferred Account Deferred Acquisition Costs Deferred Annuities Deferred Annuity Deferred Call Deferred Call Period Deferred Charge deferred charges deferred commission Deferred Compensation deferred contracts Deferred Credit Deferred Dividend Deferred Equity deferred exchange Deferred Futures deferred gain deferred income Deferred Income Tax Deferred Interest Deferred Interest Bond Deferred Liability deferred maintenance Deferred Nominal Life Annuity Deferred Payment Annuity Deferred Payment Option deferred payments Deferred Premium Option Deferred Profit Sharing Plan Deferred Sales Charge Deferred strike option Deferred Tax Expense Deferred-Interest Bond deficiency Deficiency Agreement Deficiency Dividend deficiency judgment Deficiency Letter Deficit Deficit comercial Deficit de recursos Deficit estructural			Deferred Compensation Board Deferred Compensation Plan Deferred Compensation Plan Deferred Compensation Plans deferred contracts deferred credit Deferred Credits deferred data item Deferred Delivery Deferred Deposit Loan Act deferred diagnosis Deferred Discrepancy Deferred Dividend Deferred Dividend Insurance Deferred Dividends Deferred Enforced Departure deferred entry Deferred Entry of Judgment Deferred Equities Deferred equity deferred exchange Deferred Expenditures Deferred expense Deferred expense Deferred expense Deferred Financing Costs Deferred futures deferred gain Deferred gratification deferred grazing deferred grazing Deferred income Deferred Income Tax Deferred Income Tax Liabilities Deferred Income Tax Liability Deferred Income Tax Liability Deferred Income Taxes Deferred Interest Deferred interest bond Deferred Interest Bonds Deferred Interest Obligation Deferred Item List Deferred Liabilities deferred liability Deferred Life Annuity Deferred maintenance Deferred maintenance Deferred maintenance Deferred maintenance Deferred Maintenance And Repair Deferred Maintenance Item Deferred Maintenance List Deferred Mode Image Processing deferred mount Deferred Nominal Life Annuities Deferred nominal life annuity Deferred Non-Recurring Charges

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