Net Capital Gains definition

Net Capital Gains means Realized Capital Gains net of Capital Losses determined in accordance with generally accepted accounting principles.

Net Capital Gains means the excess of the Trust's net long-term capital gains over its net short-term capital losses.

Net Capital Gains means Realized Capital Gains minus the sum of (i) Capital Losses determined in accordance with generally accepted accounting principles; and (ii) net investment losses, if any, as reported on Line 32 of SBA Form 468.

Examples of Net Capital Gains in a sentence

• Amounts reported here must be used in the calculation for Net Capital Gains and Total current year capital gains.

• Non-U.S. holders of our stock should consult their tax advisors regarding the application of these rules.Retention of Net Capital Gains.

• In addition, except as otherwise required by law, we will make a similar allocation with respect to any undistributed long term capital gains which are to be included in our stockholders’ long term capital gains, based on the allocation of the capital gains amount which would have resulted if those undistributed long term capital gains had been distributed as “capital gain dividends” by us to our stockholders.Retention of Net Capital Gains.

• Amounts reported here must be used in the calculation for Net Capital Gains field and the grossed up amount for Total current year capital gains field.

• For the purposes of such distributions, it shall be assumed that the Members are taxable at combined U.S. federal individual, state and local rates of forty percent (40%) on ordinary income and at a twenty percent (20%) rate on Net Capital Gains.

More Definitions of Net Capital Gains

Net Capital Gains means with respect to a particular fiscal year, the capital gains of the Fund for such year less the capital losses of the Fund for such year, calculated in accordance with the Tax Act.

Net Capital Gains means, in respect of a Fund for any taxation year, the net capital gains of the Fund for such taxation year computed in accordance with Section 8.1.2;

Net Capital Gains for any year means the net capital gains of a Fund for such year computed in accordance with Section 7.2; "Net Change in Non Portfolio Assets" for a Fund on a Valuation Date means

Net Capital Gains means realized capital gains less realized capital losses from the sale or maturity on Invested Assets plus the unrealized capital gains less the unrealized capital losses from the change in statutory book value and admitted value on Invested Assets, minus the additions to (which may be positive or negative) and plus the amortization of (which may be positive or negative) the Interest Maintenance Reserve on Invested Assets.

Net Capital Gains for any year means the net capital gains of a Fund for such year computed in accordance with Section 7.2;

Net Capital Gains for a Fund means the net capital gains of the Fund for a taxation year computed in accordance with Section 6.2;

Net Capital Gains of the Fund for a taxation year means the amount, if any, by which: