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 ?
DENBIGHSHIRE NOC - No change C gain 9, LD gain 1, PC gain 1, Ind lose 6, Lab lose 5.
l(g) provided that a child under age 14 who had unearned income (e.g., interest, ordinary dividends, capital gains, etc.) in excess of $1,700 (in 2006) was taxed at the parents' highest marginal income tax rate, but only if the child had a living parent at the end of the year and the tax at the parents' rate exceeded the tax at the child's rate.
By pooling the foreign currency gains and losses of all assets together with earnings, in the equity pool, the 1991 proposed regulations effectively required recognition of currency gain or loss on all the assets of the QBU, including nonfinancial assets.
If the taxpayer rolled over a prior home-sale gain under pre-1997 law, the taxpayer's initial cost basis must be reduced by this unrecognized gain.
Gain size for "shared vision" increased from 0.61 to 0.79.
In this case, she will have to increase her caloric intake to 2,350 calories per day--250 calories above her current need--to gain another pound of lean-body mass in 10 days.
New York property owners tan defer the tax on capital gains when they transfer a property by essentially "trading" that property for another property of equal or greater value.
Perhaps, then, weight gain is also significantly influenced by the presence or absence of other negative-health conditions.
The idea of gain sharing with physicians reflects good business ethics such as concern for all stakeholders and avoidance of conflicts of interest.
If there is a difference, making 338(g) target affiliate elections for each of the CFC's subsidiaries can re-characterize the gain as non-Subpart F and non-FFHCO income, and can reduce the seller's U.S.