Capital Gains Treatment

Capital Gains Treatment

How a government taxes capital gains, which are gains from investing in securities and other investment vehicles. In the United States, capital gains treatment is divided into short term and long term categories. The IRS taxes long term capital gains at a much lower rate (a maximum of 15% as of 2009) than short term gains (a maximum of 35%, which is identical to the highest income tax bracket). This is done in order to encourage long-term investing while discouraging (or at least not encouraging) short-term or speculative investing. In practice, accountants and investors have developed a variety of ways to attain long term capital gains treatment.
Mentioned in ?
References in periodicals archive ?
Amounts received in excess of the cash value get favorable capital gains treatment.
New Tax Law Enhances Life Settlements Market
If you do have a gain, it would be subject to regular capital gains treatment.
Judgment against sibling causes sticky sales situation
Capital gains treatment is not available for the sale of inventory items.
Planning and Tax Considerations for Collectibles: Assisting Hobbyists, Dealers, and Investors
Therefore, the partial asset disposition election has built in a tax rate arbitrage by allowing taxpayers to reduce recapture amounts and use normal capital gains treatment.
Long-term tax benefits of the partial disposition election
The Funds will be closed to address changes announced in the 2013 Federal Budget that included provisions to eliminate the tax benefits associated with forward agreements used by certain investment funds to achieve capital gains treatment on investment returns that would otherwise be treated as income for tax purposes.
Canada : RBC Global Asset Management Inc. announces proposal to close certain RBC Corporate Class Funds
the fund manager would receive capital gains treatment on any change in
Searching for Diamond in the two-and-twenty rough: the taxation of carried interests
It is important that the tax code continue to recognize their ownership status and offer these investors and entrepreneurs the same capital gains treatment available to owners of other types of businesses.
Why the franchise industry should care about carried interest: changing carried interest could impede the private-equity business model
However, gold ETFs qualify for long-term capital gains treatment after being held for just one year.
Going the E-Way
Many of the assets used in farming or ranching are eligible for capital gains treatment.
Agriculture, the tax code, and potential tax reform
Under the present terms of the proposal, Invesco Canada believes current Capital Yield Class investors will continue to benefit from the capital gains treatment of returns until the expiry of the forward contracts, provided the forward contracts are not extended.
Invesco Canada examines federal budget tax proposal
The issue of the special capital gains treatment of carried interest -- performance fee income for investment managers -- is only the tip of a very large iceberg.
How to target untaxed wealth
Capital gains treatment begins at the time of grant and not at vesting.
Consider the tax implications of restricted stock

Financial browser ?
Full browser ?