Unrealized Capital Gains definition

Unrealized Capital Gains. ’ means the excess of the fair market value of the Alabama Trust Fund on the last day of the fiscal year over the fair market value of the Trust Fund on the last day of the immediately preceding fiscal year. The fair market value of the Trust Fund on the last day of a fiscal year shall be determined without including the Trust Income for the fiscal year; realized capital gains for the fiscal year; or the fair market value of fixed income assets. For the fiscal year beginning October 1, 2001, the fair market value of the assets on September 30, 2002, shall be determined without regard to the fair market value on the date of transfer of the assets transferred from the Alabama Heritage Trust Fund.

Unrealized Capital Gains means with respect to a security or other asset the amount by which the fair value of such security or other asset at the end of a fiscal year as determined by the Company in accordance with GAAP and the Investment Company Act exceeds the original cost of such security or other asset as determined by the Company in accordance with GAAP and the Investment Company Act.

Examples of Unrealized Capital Gains in a sentence

• Unrealized Capital Gains Changes in the values of assets such as stock, real estate, and businesses are a key determinant of changes in families’ net worth.

• You must allocate Investment Income, Realized Capital Gains, and Unrealized Capital Gains to Texas according to the Uniform Financial Reporting Plan of the American Land Title Association (ALTA).

• Discussion Series, Working Paper No. 2013-28, 2013), https://www.federalreserve.gov/pubs/feds/2013/201328/201328pap.pdf [ https://perma.cc/ 926C-EMX4 ] (unrealized capital gains account for approximately 32 percent of estates worth between$5 million and $10 million, up to 55 percent of the value of estates worth more than $100 million); James Poterba & Scott Weisbenner, The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death, at tbl.9 (Nat’l Bureau of Econ.

• Where the appeal or complaint results in discovery of a weakness in the RTOs operations, policies and procedures should change as a result.• Details of the person appealing or making any complaints will be kept confidential.

• Poterba, James and Scott Weisbenner (2001) “The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death,” Rethinking Estate and Gift Taxation, edited by William G.

• Poterba and Scott Weisbenner, “The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death,” in Rethinking Estate and Gift Taxation, William G.

• Unrealized Capital Gains Changes in the values of assets such as stock, real estate, and businesses that families own are often a key determinant of changes in their net worth.

• Unrealized Capital Gains Along with saving out of current income, changes in the values of assets such as businesses, real estate, and stocks are a determinant of family wealth.

• Capital Gains Taxation: An Evaluation of Prospective Policies for Taxing Wealth at the Time of Death,” Divisions of Research & Statistics and Monetary Affairs, Federal Reserve Board, Washington, D.C., Finance and Economics Discussion Series, April 2013; and James Poterba and Scott Weisbenner, “The Distributional Burden of Taxing Estates and Unrealized Capital Gains At the Time of Death,” NBER, July 2000, p.

• Poterba & Scott Weisbrenner, The Distributional Burden of Taxing Estates and Unrealized Capital Gains at Death, in RETHINKING ESTATE AND GIFT TAXATION, supra note 251, at 427–28 (2001).