Realized losses can absorb any amount of realized capital gains (from other stocks, or from a Klimt), plus up to $3,000 a year of ordinary income.
Capital losses can be used to shelter any amount of realized capital gains and up to $3,000 a year of salary or other income.
Even realized capital gains may present a problem of valuation.
It generates realized capital gains far more frequently than does passive management.
In 2011, he realized capital gains of $10.7 million, down from the $12.1 million he realized in 2010.
The range was unusually wide because of uncertainty over the amount of Allianz's realized capital gains on investments.
That's when I realized, capital money isn't the issue, it's the operating funds for gardeners, water trucks, bathrooms".
Many academic studies have shown that a considerable portion of realized capital gains simply represent inflation, rather than real increases in purchasing power.
About 20 percent of Mr. Romney's income came from interest, about 15 percent from dividends, 13 percent from rent and 51 percent from realized capital gains.
For assets that have been held for a long time, the Burkhauser system effectively backdates much of currently realized capital gains onto earlier years.
Securities laws require that mutual fund managers pass on to their investors nearly all of the realized capital gains they accumulated during the year.
