What CAPITAL GAIN DISTRIBUTIONS means: Amounts paid by mutual funds, regulated investment companies, and real estate investment trusts that represent the shareholder's portion of gain from the sale of capital assets owned by these investment companies. Capital gain distributions are taxed in the year constructively received and are always considered to be held long term.
- Definition Cash Method Of Accounting:
- Dictionary common methods of accounting, the other of which is the accrual method defined elsewhere in this glossary. Under the cash method of accounting, income is reported in the tax year actually or capital gain distributions definition.
- Definition Cafeteria Plan:
- Dictionary employer offers a choice of salary or specified nontaxable fringe benefits from which participating employees may select. The plan may be funded with employer contributions, employee contributions capital gain distributions explain.
- Definition Charitable Contributions:
- Dictionary Money or property donated to a qualified charitable organization. Such donations are deductible, subject to income limits, on Schedule A as itemized deductions capital gain distributions what is.
- Definition Common-Law State:
- Dictionary A state in which the laws governing property rights are based on British common law. The property and income of each spouse belongs to him or her separately capital gain distributions meaning.
How works Capital Gain Distributions meaning in Tax definitions C .
