Gain

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Related to gains: Gains from Trade, Capital gains

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 ?
The gain is subject to a 47% financial aid assessment (after deductions and allowances) and a 15% marginal income tax rate.
Income, gain, or loss attributable to a Section 987 QBU typically is determined by reference to two different components.
So rather than retaining title to their homes over several decades, taxpayers should consider selling their homes every few years and using IRC section 121 to shield their potential gains.
If Selling C Corp Has Operating Losses, It Can Avoid Gain on an Assets Sale.
By continuing to exchange like-kind property, a property owner may conceivably defer capital gains taxes throughout their lifetime, regardless of how much their property appreciates in value.
The notion is that if the gains on the high-stakes exam are not accompanied by gains on other achievement exams, then the gains may not be generalizable.
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.
If, after the losses have been netted, a long-term gain results, it is eligible for the alternative capital gains tax.
For instance, many companies have deferred actuarial gains that, absent a cumulative catch-up adjustment to adopt a new standard, would flow through operating income.
If you buy shares right before the distribution, you will be taxed on a year's worth of capital gains even though you've only held the shares for a short time and did not participate in any gains during the year.
In this case, the key questions appear to be: How large do the test-score gains have to be to justify serious consideration in the debate about vouchers, equity, and social values?