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  2. Writing Off Losses on Sale of Investment Property - AOL

    www.aol.com/finance/writing-off-losses-sale...

    Before selling rental properties or other investment real estate at … Continue reading → The post Writing Off Losses on Sale of Investment Property appeared first on SmartAsset Blog.

  3. Schedule D: How to report your capital gains (or losses) to ...

    www.aol.com/finance/schedule-d-report-capital...

    Schedule D is an IRS tax form that reports your realized gains and losses from capital assets, that is, investments and other business interests. It includes relevant information such as the total ...

  4. How to deduct stock losses from your taxes - AOL

    www.aol.com/finance/deduct-stock-losses-taxes...

    Short-term gains and losses are for assets held less than one year, while long-term gains and losses are for assets held longer than a year. ... A wash sale occurs when you take a loss on an ...

  5. IFRS 5 - Wikipedia

    en.wikipedia.org/wiki/IFRS_5

    The successful sale of the asset must be highly probable, signified by both: - The management's commitment to the asset-selling plan; and - Existence of active marketing to support the sale of the asset. The management's decision is also required for that sale proceeds and then the Fair value could be ascertained. [citation needed]

  6. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    The original basis of an asset is usually the value of a taxpayer's investment in the asset. (See IRC § 1012). When a taxpayer purchases an asset, the original basis is the purchase price, or cost, of the asset. Different factors, including tax deductions for depreciation, can lead to an adjusted or recomputed basis for the asset.

  7. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation.When a property is sold, the taxpayer pays/(saves) taxes on a capital gain/(loss) that equals the amount realized on the sale minus the sold property's basis.

  8. Gain (accounting) - Wikipedia

    en.wikipedia.org/wiki/Gain_(accounting)

    In financial accounting (CON 8.4 [1]), a gain is when the market value of an asset exceeds the purchase price of that asset. The gain is unrealized until the asset is sold for cash, at which point it becomes a realized gain. This is an important distinction for tax purposes, as only realized gains are subject to tax.

  9. The Surprising Asset You Can Use for Tax-Loss Harvesting - AOL

    www.aol.com/news/surprising-asset-tax-loss...

    Bonds have taken a beating in 2022, but the damage to your portfolio may be less than meets that eye, provided you handle those losses in a tax-smart way. That's because a technique more commonly ...