capital gains tax — n [C, U] (in Britain) a tax on the profits people make from selling investments (= things in which they have invested money), such as shares or property. * * * Tax levied on gains realized from the sale or exchange of capital assets. Though… … Universalium
capital gains tax — A provision formerly in the income tax laws that profits from the sale of capital assets are taxed at separate (lower) rates than the rate applicable to ordinary income. The Tax Reform Act of 1986 changed the tax treatment of long term capital… … Black's law dictionary
capital gains tax — A provision formerly in the income tax laws that profits from the sale of capital assets are taxed at separate (lower) rates than the rate applicable to ordinary income. The Tax Reform Act of 1986 changed the tax treatment of long term capital… … Black's law dictionary
treatment — treat‧ment [ˈtriːtmənt] noun 1. [countable, uncountable] a particular way of dealing with someone or something: • The range of permissible accounting treatments is amazingly broad. • The investigation found that some contractors received… … Financial and business terms
capital — capital1 capitalness, n. /kap i tl/, n. 1. the city or town that is the official seat of government in a country, state, etc.: Tokyo is the capital of Japan. 2. a city regarded as being of special eminence in some field of activity: New York is… … Universalium
Section 1237 Capital Gain Opportunity — This is a specific tax credit that allows taxpayers to receive capital gains treatment on the sale of subdivided lots of land. The purpose of the Section 1237 capital gain opportunity is to allow individual taxpayers who are not real estate… … Investment dictionary
History of private equity and venture capital — The history of private equity and venture capital and the development of these asset classes has occurred through a series of boom and bust cycles since the middle of the 20th century. Within the broader private equity industry, two distinct sub… … Wikipedia
Growth hormone treatment — Growth hormone (GH) is a protein hormone secreted by the pituitary gland which stimulates growth and cell reproduction. In the past growth hormone was extracted from human pituitary glands. GH is now produced by recombinant DNA technology, and… … Wikipedia
Royal-Treatment — is a rapper who got his start on Vancouver Island, BC and Thunder Bay, Ontario, Canada. Born Travis Fleming and raised in St John s, Newfoundland he s gone by Royal T since 1997 and has put music out under various acronymic twists on the moniker… … Wikipedia
1231 property — refers to the tax treatment of certain types of property under [http://www.law.cornell.edu/uscode/uscode26/usc sec 26 00001231 000 .html 26 USCA § 1231] of the Internal Revenue Code for the United States of America. The types of 1231 property… … Wikipedia