Capital gains definition
Capital gains means appreciation in the value of trust assets for which a market value may be determined with reasonable certainty after deduction of investment losses, taxes, expenses incurred in the sale of trust assets, any costs of the operation of the trust, examination expenses, and any audit expenses.
Capital gains. (i) means, with respect to any entity, capital gains (as determined in accordance with GAAP) that are calculated with respect to the sale of capital stock or assets of such entity and which sale gave rise to a sale event and the calculation of profit allocation and (ii) will be equal to the amount, adjusted for minority interests, by which (x) the net sales price of such capital stock or assets, as the case may be, exceeded (y) the net book value (as determined in accordance with GAAP) of such capital stock or assets, as the case may be, at the time of such sale, as reflected on our company’s consolidated balance sheet prepared in accordance with GAAP; provided, that such amount shall not be less than zero.
Capital gains means, in any year, the aggregate of all increases in Available Capital that are derived from realized gains on NYGB investments that occur in that year, expressed in dollars.
Examples of Capital gains in a sentence
Capital gains treatment and 10-year income averaging authorized by IRC Sec.
Capital gains treatment and 10-year forward income averaging authorized by IRC Sec.
Capital gains treatment and 10‐year income averaging authorized by IRC Sec.
Capital gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Special Tax Treatment – Capital gains treatment and 10-year income averaging authorized by IRC Sec.
More Definitions of Capital gains
Capital gains and “Capital Losses” will mean gains or losses from the Disposition of Bonds but will not include Market Discount Gain.
Capital gains. (i) shall mean, with respect to any Person, capital gains (as determined in accordance with GAAP) that are calculated in connection with the sale of capital stock or assets of such Person and which gave rise to a Sale Event and the calculation of the Profit Distribution Amount, and (ii) shall be equal to the amount, adjusted for minority interests, by which (x) the net sales price of such capital stock or assets, as the case may be, exceeded (y) the net book value (as determined in accordance with GAAP) of such capital stock or assets, as the case may be, at the time of such sale thereof, as reflected on the Company’s consolidated balance sheet prepared in accordance with GAAP; provided, that such amount shall not be less than zero.
Capital gains means an increase in principal and is exclu- ded from ordinary income and net ordinary income.
Capital gains. Information For Residents Of South Carolina For each of the Funds, the amount of capital gains distribution which is from assets held two or more years can be determined by multiplying each capital gain distribution from your year-end statement by the appropriate percentages: --------------------------------------------------------------------------------------------------- FUND May 30, 1997 Distribution November 7, 1997 Distribution ------------------------- ----------------------------- --------------------------------------------------------------------------------------------------- Nations Balanced Assets Fund 5.80% 17.51% --------------------------------------------------------------------------------------------------- Nations Capital Growth Fund 46.05% 40.53% --------------------------------------------------------------------------------------------------- Nations Disciplined Equity Fund 0.00% 22.75% --------------------------------------------------------------------------------------------------- Nations Emerging Growth Fund 33.38% 21.24% --------------------------------------------------------------------------------------------------- Nations Equity Income Fund 37.09% 51.39% --------------------------------------------------------------------------------------------------- Nations Equity Index Fund 8.97% 13.84% --------------------------------------------------------------------------------------------------- Nations Georgia Intermediate -- 99.04% Municipal Bond Fund --------------------------------------------------------------------------------------------------- Nations Global Government Income 0.00% -- Fund --------------------------------------------------------------------------------------------------- Nations Intermediate Municipal -- 100.00% Bond Fund --------------------------------------------------------------------------------------------------- Nations International Equity Fund -- 100.00% --------------------------------------------------------------------------------------------------- Nations International Growth Fund -- 100.00% --------------------------------------------------------------------------------------------------- Nations Managed Index Fund 0.00% -- --------------------------------------------------------------------------------------------------- Nations Municipal Income Fund -- 98.42% --------------------------------------------------------------------------------------------------- Nations Small Company Growth -...
Capital gains means and includes all Securities, bonus or capitalization shares, rights and other benefits in the nature of capital accruals received or 1to be received by or on behalf of the Trust by reason of the holding of the Underlying Securities on behalf of the Holders, whether received in cash or Securities or by warrant, cheque, credit or otherwise;
Capital gains means appreciation in the value of
Capital gains means (A) the amount of the Company’s net realized capital gains (realized capital gains less realized capital losses) on a cumulative basis from the Effective Date to the end of each calendar year, less (B) any unrealized capital depreciation at the end of such calendar year.