Sentence examples for realization of capital from inspiring English sources

Because capital gains are taxed only when shares are sold, a taxable investor generally has incentive to minimize her personal tax liability by deferring the realization of capital gains.

Capital gains tax rates have gone up and down over the years with little apparent relation to economic performance, aside from fleeting effects on realization of capital gains when rates change.I think you can probably make some good arguments for taxing savings at a lower rate than income.

"The fact that the exercise of stock options for income and the realization of capital gains violently reversed in 2001, and the fact that that was going to affect tax receipts, cannot have surprised anyone with a calculator and a newspaper," said Robert J. Barbera, chief economist at Hoenig & Company, an investment firm.

Postponing realization of capital gains until death is the holy grail of tax planning because a taxpayer can escape millions of dollars in taxes on a substantially appreciated asset.

Even after stripping out one-time effects from the realization of capital gains and losses, underlying earnings were up 149.9 percent – a far better performance than the S & P. It is important to understand that earnings is the most appropriate measure of Buffett's performance.

Before these changes, a trader could own security A with a large unrealized capital gain and short it against the box before year-end to economically freeze the capital gain, but defer realization of the capital gain until the following year.

In the rest of the paper, the realizations of all capital letter random variables are denoted by lowercase letters.

Denote (r) as the ex-ante repayment rate charged to an entrepreneur (at a positive return realization state) for each unit of capital financed externally.

Instead, it starts with last year's estimated level of capital gains realizations of $652 billion and projects that they will only gradually fall as a share of the economy, stabilizing at over $550 billion around mid-decade. "C.B.O. is assuming these extraordinary capital gains revenues are here to stay," Mr. Zandi said.

He cautioned, however, that "our expectation is for a very muted bull market because the U.S. will not produce much in the way of capital gains realizations," in part because investors have so many losses they can use for tax purposes to offset future gains.

Taxation of capital gains at realization may distort individuals' decisions regarding holding or selling during an asset's lifetime.