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  2. Capital gain - Wikipedia

    en.wikipedia.org/wiki/Capital_gain

    Capital gain is an economic concept defined as the profit earned on the sale of an asset which has increased in value over the holding period. An asset may include tangible property, a car, a business, or intangible property such as shares. A capital gain is only possible when the selling price of the asset is greater than the original purchase ...

  3. Sentence diagram - Wikipedia

    en.wikipedia.org/wiki/Sentence_diagram

    A sentence diagram is a pictorial representation of the grammatical structure of a sentence. The term "sentence diagram" is used more when teaching written language, where sentences are diagrammed. The model shows the relations between words and the nature of sentence structure and can be used as a tool to help recognize which potential ...

  4. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    [3] [4] Therefore, the top federal tax rate on long-term capital gains is 23.8%. State and local taxes often apply to capital gains. In a state whose tax is stated as a percentage of the federal tax liability, the percentage is easy to calculate. Some states structure their taxes differently.

  5. What’s a capital gain and how is it taxed? - AOL

    www.aol.com/news/capital-gain-taxed-121820272.html

    President Biden said he wants to raise capital gains taxes to help pay for his ambitious proposals. AP Photo/Andrew HarnikPresident Joe Biden proposed doubling the tax wealthy people pay on their ...

  6. English grammar - Wikipedia

    en.wikipedia.org/wiki/English_grammar

    The Sentence in Written English: A Syntactic Study Based on an Analysis of Scientific Texts. Cambridge University Press. p. 352. ISBN 978-0-521-11395-3. Jespersen, Otto (1982). Growth and Structure of the English Language. Chicago and London: University of Chicago Press. p. 244. ISBN 0-226-39877-3. Jespersen, Otto (1992). Philosophy of Grammar.

  7. Capital gains tax - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax

    Individuals paid capital gains tax at their highest marginal rate of income tax (0%, 10%, 20% or 40% in the tax year 2007/8) but from 6 April 1998 were able to claim a taper relief which reduced the amount of a gain that is subject to capital gains tax (thus reducing the effective rate of tax) depending on whether the asset is a "business asset ...

  8. Like-kind exchange - Wikipedia

    en.wikipedia.org/wiki/Like-kind_exchange

    This kind of transaction is also called a "1031 exchange", because Internal Revenue Code section 1031 of the U.S. Internal Revenue Code allows owners of certain kinds of assets to defer capital gains taxes on any exchange of like-kind properties. Both the relinquished property and the acquired property must be like-kind, and must be held for ...

  9. Carried interest - Wikipedia

    en.wikipedia.org/wiki/Carried_interest

    The implication of treating private equity carried interest as capital gains is that investment managers face significantly lower tax burdens than others in similar income brackets. [11] As of 2021, the maximum long-term capital gains rate (including the net investment income tax) is 23.8% [20] compared to the maximum 37% ordinary income rate. [21]

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