Capital Gain definition

Capital Gain means the Company’s allocable share of gain from the disposition by the Company of a capital asset as defined in the Code (including any portion of such gain treated as ordinary income).
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Capital Gain means the amount remaining, after deducting from the capital amount of any person all the amounts allowed to be deducted from a capital amount under this Act.
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Capital Gain means an amount determined in terms of paragraph 3 of the Eighth Schedule;
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Examples of Capital Gain in a sentence

  • M-1 book-to-tax adjustments at fiscal and excise year-end, prepare tax footnotes in conjunction with fiscal year-end audit, Prepare Form 1120-RIC federal income tax return and relevant schedules, Prepare Form 8613 and relevant schedules, Prepare Form 1099-MISC Forms, Prepare Annual TDF FBAR (Foreign Bank Account Reporting) filing, Prepare state returns (Limited to two) and Capital Gain Dividend Estimates (Limited to two).

  • In addition, the Transfer Agent shall require that each Shareholder Account (other than an Omnibus Account) have in effect separate elections relating to reinvestment of Capital Gain Dividends and relating to reinvestment of Other Dividends in respect of any Fund.

  • Either such Shareholder Account shall have elected to reinvest all Capital Gain Dividends or such Shareholder Account shall have elected to have all Capital Gain Dividends distributed.

  • The aggregate unrealized capital depreciation of the Corporation shall be calculated as the sum of the differences, if negative, between (a) the valuation of each investment in the Corporation’s portfolio as of the applicable Capital Gain Incentive Fee calculation date and (b) the accreted or amortized cost basis of such investment.

  • Each quarterly Incentive Fee payable on the Income and Capital Gain Incentive Fee Calculation shall be subject to a cap (the “Incentive Fee Cap”).


More Definitions of Capital Gain

Capital Gain means capital gains required to be reported to the Internal Revenue Service pursuant to federal internal revenue laws.
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Capital Gain means the amount to be determined in terms of paragraph 3;
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Capital Gain means gain or profit realized on the sale or exchange of a capital asset, or the excess of proceeds over cost, or other basis, from the sale of a capital asset.
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Capital Gain means an amount determined in terms of paragraph 3 of the Eighth Schedule; “capital loss” means an amount determined in terms of paragraph 4 of the Eighth Schedule; “child”, in relation to any person, includes any person adopted by him or her—
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Capital Gain or “capital loss” means a change in the
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Capital Gain means the total capital gain of the Group in respect of a disposal of shares or other assets less the higher of:
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Capital Gain means the amount (if any) by which the New Ingoing Contribution exceeds the Ingoing Contribution.
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