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 ?
"If you know the rules and you have the right tax strategies, you can offset investment gains with losses and come out ahead," says Mario J.
The increased shunt resistance will result in smaller closed-loop voltage-gain and higher loop gain [5].
The revised capital gain and loss netting process, with the varying capital gains rates, can be quite confusing (37 new lines were added to Schedule D to account for the 1997 and 1998 changes).
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.
For maximum overload and maximum strength gains, we suggest that you have your athletes warm up by performing as many sets as they want or need.
Sims, on the other hand, contends that for some "lean, hungry" types the ratio of calorie intake to weight gain can exceed this theoretical maximum.
Shareholders owning real estate used by the business can either sell that real estate to the buying company (receiving capital gain treatment with the exception of recapture income) or the shareholders can rent that real estate to the buying entity (where the rents will be taxed to the receiving shareholders at ordinary income rates).
Even if the sale of the affiliate is taxable in the holding company's jurisdiction (which is frequently not the case where tax planning has been undertaken) the gain would not be included in the earnings from an active business of the holding company carried on by it (as required by Regulation 5907(5.3)).
Example 1:A, a financial-aid-eligible student, sells appreciated stock for $10,000 and generates $1,000 long-term capital gain. The gain is subject to a 50% financial aid assessment (after deductions and allowances) and a 5% marginal income tax rate.
Thus, any built-in gain will not be allocated to trust income at the sale of the asset, but will be considered to be trust principal.
Income, gain, or loss attributable to a Section 987 QBU typically is determined by reference to two different components.
This part of the tax code excludes the first $250,000 ($500,000 in the case of joint filers) of home sale gain from tax if certain conditions are met.