recognized gain or loss

recognized gain or loss
recognized gain or loss
The portion of realized gain or loss that is subject to income taxation.

Black's law dictionary. . 1990.

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  • recognized gain — or loss The portion of realized gain or loss that is subject to income taxation. See also realized gain or loss …   Black's law dictionary

  • realized gain or loss — Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the adjusted basis of the… …   Black's law dictionary

  • Actuarial Gain Or Loss — Gain or loss arising from the difference between estimates and actual experience in a company’s pension plan. Actuarial gains and losses are used when accounting for pension plans because of the need to make assumptions about the future… …   Investment dictionary

  • recognition of gain or loss — See recognized gain or loss …   Black's law dictionary

  • recognized loss — recognized gain or loss The portion of realized gain or loss that is subject to income taxation. See also realized gain or loss …   Black's law dictionary

  • realized gain — or loss Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the adjusted basis of the …   Black's law dictionary

  • realized loss — realized gain or loss Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the… …   Black's law dictionary

  • recognition of gain — or loss See recognized gain or loss …   Black's law dictionary

  • recognition of loss — recognition of gain or loss See recognized gain or loss …   Black's law dictionary

  • Amount Recognized — The amount of capital gain/loss that must be reported on the taxpayer s tax return in any given year. The amount recognized refers to the tax implications of the sale of an asset or investment and will take into account any selling or brokerage… …   Investment dictionary

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