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Long-term capital gain

Business Long-term assetsLong-term debt ratio

Long-term capital gain or loss
A gain or loss on the sale or exchange of a security (including mutual fund shares) that has been held for more than one year.

 


Long-term capital gain
A profit on the sale of a security or mutual fund share that has been held for more than one year.
Long-term debt ...

Long-Term Capital Gain: A long-term capital gain is the amount of money gained from the sale or exchange of a capital asset held more than 12 months, I.R.C. § 1(h).

Long-term capital gain (or loss)
When you sell a capital asset that you have owned for more than a year at a higher price than you paid to buy it, any profit on the sale is considered a long-term capital gain.

Long-Term Capital Gain A profit on the sale of an investment that has been held for more than one year.

Long-Term Capital Gain Property
If property is long-term capital gain property, the deduction generally is not limited to basis and may be as much as FMV. IRC § 170(e)(1).

Long-term capital gains: Gains on assets held for more than 12 months. Usually qualify for lower tax rates short-term gains do.

Long-term Capital Gain or Loss
Profit or loss from the sale of a capital asset that is held for more than one year (12 months). See also "Short-term Capital Gain or Loss." ...

Long-term capital gains are usually much better for you as far as taxes are concerned. The tax laws reward patient investors. After you have held the stock for at least a year and a day (what a difference a day makes!), your tax rate will be reduced.

Long-term capital gains are taxed at a lower rate than your other income while short-term gains are taxed at your regular rate.

Long-Term Capital Gain
A profit on the sale of a mutual fund share that has been held for more than one year.
Low-Load Fund
A mutual fund that charges a small sales commission, of 3.5% or less, for the purchase of its shares.

Long-Term Capital Gain Or Loss
A gain or loss from a qualifying investment owned for longer than 12 months and then sold.

The long-term capital gains rate on business or investment real estate (called "section 1250 property" on the tax forms) will be 25 percent up to the amount of depreciation on the property while you owned it.

The long-term capital gains tax rates on most investments is 15% for anyone whose marginal federal tax rate is 25% or higher, and 5% for anyone whose marginal rate is 10% or 15%. There are some exceptions.

Notes:
Long-term capital gains are usually taxed at a lower rate than regular income. This is done to encourage entrepreneurship and investment in the economy.
See also: Asset, Capital Loss, Real Estate, Return on Capital Gains ...

A long-term capital gain, which is achieved once an asset is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax bracket).

Among its provisions are a decrease in the minimum holding period for assets to qualify for long-term capital gains treatment from one year to six months. Tax Reform Act of 1986 A 1986 law involving a major overhaul of the US tax code.

A net long-term capital gain is generally subject to a maximum tax rate. Net capital losses are deductible only against other income up to a set cap per year;however, there is an indefinite capital loss carried forward.

shortened the minimum holding period for assets to qualify for long-term capital gains treatment from one year to six months.

LONG-TERM CAPITAL GAINS In countries where capital gains are subject to special tax treatment, a distinction may be made between capital gains realized after a short period of time and capital gains realized after a longer period of time.

Long-term Capital Gains receive preferential tax treatment both for individuals and corporations. Assets held for more than 12 months are taxed at a top rate of 15%, versus a top rate of 35% for short-term gains on assets held for 12 months or less.

If you own the stock for more than a year before selling it, you have a long-term capital gain. If you hold the stock for less than a year, you have a short-term capital gain.

For tax purposes, you'll get a year-end statement from the fund showing what part of the money you've earned represents ordinary income and what part represents long-term capital gains. This distinction is important.

The period of time you own an asset for purposes of determining whether profit or loss on its sale is a short- or long-term capital gain or loss. Sales of assets owned one year or less produce short-term results.

As with a stock or a bond, you will have to pay either short- or long-term capital gains taxes if you sell your shares in the fund for a profit.

Trading gains that occur in one year or less are short-term capital gains; those that occur in periods longer than one year are long-term capital gains. Short-term and long-term capital gains are treated differently for tax purposes.

If the Bush tax cut is extended, then you don't have to pay taxes on long-term capital gains if you are in the 10% and 15% tax brackets.Even if you make more, you only have to pay a 15% tax.

Because long-term capital gains are treated more favorably (holding more than 1 year, all the gains will be taxed as long-term gains at 15%) than short-term capital gains and interest, the tax treatment of ETNs is highly attractive.

Under changes enacted in 1997, the tax rate on most long-term capital gains is 20%—10% for people in the 15% tax bracket; the rate is slightly lower for investments held at least five years. Further changes enacted under President George W.

CAPITAL GAINS TAX - The tax levied on profits from the sale of capital assets. A long-term capital gain...
CAPITAL GAINS YIELD - The price change portion of a stock's return.

A profit on the sale of a capital assets held longer than 12 months, and eligible for long-term capital gains tax treatment.
Long-term goals
Financial goals expected to be accomplished in five years or longer.
Long-term investor ...

Long-term capital gains tax are subject to a lower rate than short-term gain. Capital gains tax on short-term gains are taxed like regular income. New and changing laws make capital gains tax a complex issue.

Income Fund: A mutual fund that seeks both capital appreciation and current income by investing in dividend-paying and growth stocks for capital appreciation and bonds for current income. A growth and income fund combines long-term capital gains ...

buy and hold: An investment strategy to buy and hold shares over several years in order to pay favorable long-term capital gains tax on profits.

Capital Gains Tax Tax on the gain realized from the sale of capital assets such as stock, mutual funds, business interests, or other asset. Long-term capital gains tax rates apply to assets held longer than 12 months.

Legislation enacted as part of the Deficit Reduction Act of 1984 to reduce the federal budget deficit. Among its provisions are a decrease in the minimum holding period for assets to qualify for long-term capital gains treatment from one year to six ...

The time span of ownership of a real estate investment with the return tied to the time period of the investment for tax purposes, determining whether a profit earned of loss incurred is treated as short or long-term capital gains or losses.

Among its provisions are a decrease in the minimum Definition: REF="/?rd=holding+period"holding period for assets to qualify for long-term capital gains treatment from oDefinition: ne year to six months.

Long-term capital gains are taxed at a 15% rate. The after tax portion is then reinvested in the fund. State and local taxes are ignored, and only the capital gains are adjusted for tax-exempt funds, as the income from these funds is nontaxable.

Qualified small business stock held for at least five years qualifies for a reduced long-term capital gains rate on sale and is also the beneficiary of certain preferential rollover treatment after a holding period of six months.

See also: Expense, Capital Gains Tax, Banks, Saving, Values

Business Long-term assetsLong-term debt ratio

 
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