Monolingual examples (not verified by PONS Editors)

English
If held onto and disposed of after the seventh year, it may be treated as a capital gain.
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Accordingly, the taxpayer reported a capital gain of $9.25 million.
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Ordinary income stands in contrast to capital gain, which is defined as gain from the sale or exchange of a capital asset.
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From 2010 onwards, for residents, all capital gain of stock and other assets above 500 is taxable on 20%.
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Ordinary income is usually characterized as income other than capital gain.
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In addition, the income from the capital shares can be structured to be treatable, for tax purposes, as mostly or even entirely capital gain.
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It held as matter of law that the recoveries were neither return of capital nor capital gain, but were ordinary income in the year received.
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If a subsequent liquidation distribution does occur then it's treated as a capital gain.
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When the yield curve is steep, the bond is predicted to have a large capital gain in the first years before falling in price later.
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Most states tax capital gain and dividend income in the same manner as other investment income.
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