unrecognized gain

0.01 sec.

unrecognized gain

A gain on the transfer of real property, but for which there is no current tax consequence because of various provisions of the Internal Revenue Code, such as the ability to reinvest proceeds and defer taxes until a sale of the replacement property. See 1031 exchange.

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Form 6781 unrealized gain			Statement 158 will require the Society to show the funded status of its pension and retiree health care plans as a prepaid asset or accrued liability and to show as part of net assets the net deferred and unrecognized gains and losses related to the plans. Notes to the combining financial statements (dollars in thousands) by California CPA The assets and liabilities are deemed transferred to a new section 987 QBU with the assets booked up from their historic rates to reflect the unrecognized gain. TEI's comments on proposed regulations relating to section 987 ... by Tax Executive 1092(a)(1), taxpayers are required to match gains and losses realized on straddle positions by deferring the recognition of any losses realized on one leg of the straddle to the extent of any unrecognized gain in the offsetting leg at the end of the tax year. Post-AJCA straddle rules by Dyor, Elizabeth R. / The Tax Adviser			Unlisted Security Unlisted Trading Unlisted Trading Privileges Unload Unloading Unmanaged Portfolio Unmargined account Unmatched Book Unmerchantable Unofficial Service Charge Unpaid Balance Unpaid Dividend Unparted Bullion Unpeg Unperfected Lien Unpriced Unprofitable Unqualified Mail Unqualified Opinion Unquoted Company Unquoted Security Unrealized Appreciation Unrealized capital gain/loss unrealized gain Unrealized Loss unrecognized gain Unrecorded Deed unrecorded deeds Unregistered Exchange Unregistered Security Unrelated Business Income Unrelated Business Tax Income Unrelated Person Unrestricted Letter of Credit Unrestricted Net Assets Unsatisfied Judgment Fund Unscheduled Property Floater Unseasoned Issue Unsecured Bond Unsecured Creditor unsecured creditors Unsecured Debt Unsecured Liability unsecured loan Unsecured Loan Stock Unsettled Transaction Unskilled Work Unskilled Worker Unsold Unsponsored American Depositary Receipt Unsponsored American Depository Receipt			unreasoned unreasoned unreasoned alarm unreasoned fear unreasoning unreasoning unreasoning fear unreasoningly unreasoningly unreassuring Unreave Unreaved Unrebukable unreceivable unreceptive unreceptive unreciprocated unreckonable unreclaimed unrecognisable unrecognisable unrecognisably unrecognisably unrecognised Unrecognised States Numismatic Society unrecognizable unrecognizable unrecognizably unrecognizably unrecognized unrecognized gain Unrecognized Prior Service Cost Unrecognized Tax Benefit unrecognizing unrecompensed unreconcilable unreconciled unreconciled Unreconciled Balance unreconstructed unrecordable unrecorded Unrecorded Deed unrecorded deeds Unrecorded Departure Forms Unrecorded Intangible Value unrecoverable unrecoverable Unrecoverable Application Error Unrecoverable Application Error Unrecoverable Basic Pattern Unrecoverable Read Error Unrecuring unredeemable unredeemable unredeemed unredeemed unreduced unreduced unreel unreeled

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