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Some companies try to offset investment write-downs with gains on appreciated bond holdings.
In addition, the "stepped-up basis" provision on appreciated property cannot be fully utilized with joint ownership.
TAXPAYERS can defer gains on appreciated securities into 2001, and the taxes until April 2002, without risking losses, by borrowing and then selling an equal number of identical shares, or "selling short against the box" this year.
On the other hand, if you leave all of your assets outright to your spouse, you get the benefit of not owing any tax on appreciated value of up to $5 million in assets, known as a step-up in basis, "but you lose all the benefits of a trust," said Martin Shenkman, an estate tax specialist in Paramus, N.J.
When donating stock to the Radcliffe Institute, alumnae/i and friends may take a standard charitable deduction for the mean fair market value of the stock on the date of the gift while also avoiding capital gains tax on appreciated securities.
It's as if you had to pay taxes on appreciated, but unsold, stocks.
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From then on, one appreciated how Mr. Noble's thoughtful direction arose naturally from Verdi's drama.
The practice focuses on appreciating one's body and being grateful for its ability to withstand poses.
Have patience, and focus on appreciating your marriage and the gifts you have received.
On appreciating the importance of friendship: "Friendship is far more tragic than love.
Now I focus on appreciating what I have in the knowledge that I need nothing more to feel happy now.
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