Tag: gains
Kiddie Tax
DefinitionThe kiddie tax rule exists in the United States of America and can be found in Internal Revenue Code § 1, which "taxes certain...
Managed Futures Account
What is a managed futures account and how does it work
A managed futures account is an investment account in which a professional money manager...
Absolute Advantage
DefinitionIn economics, the principle of absolute advantage refers to the ability of a party to produce a greater quantity of a good, product, or...
Realized Loss
What is 'Realized Loss' A loss is recognized when assets are sold for a price lower than the original purchase price. Realized...
Charitable Remainder Trust
What is a Charitable Remainder Trust
A Charitable Remainder Trust, or CRT, is a type of trust that allows the settlor (the person establishing the...
Capital Gain
DefinitionA capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the...
Capital Gains Tax
DefinitionA capital gains tax is a tax on capital gains, the profit realized on the sale of a non-inventory asset that was greater than...
Paris Hilton Stock Index
What is 'Paris Hilton Stock Index' A stock index comprised of companies associated with the socialite Paris Hilton. Some investors conceive her...
Qualified Dividend
DefinitionQualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower...
Qualified Exchange Accommodation Arrangements
What is 'Qualified Exchange Accommodation Arrangements' A strategy used in some 1031 exchanges where a third party, known as an "accommodation party,"...