1. He called for the reform of capital gains tax.

2. He has climbed down on pledges to reduce capital gains tax.

3. In 1990, however, these capital gains went into reverse.

4. Capital gains tax has been slashed.

5. Then when you sell it, you pay capital gains rates, capped at 28 percent.

6. The capital gains tax controversy coincides with another heated national debate affecting white people.

7. Such an argument relies on the capital gains being unanticipated.

8. This conforms the state with a new federal capital gains law.

9. These include a capital gains tax cut, a 15% investment tax allowance and across-the-board tax rate cuts.

10. Clinton has urges a narrower capital gains cut that would benefit homeowners.

11. In concept it was an equivalent to the capital gains tax which would have been levied had the building been sold.

12. The capital gains on the transactions are deferred until they complete the transaction at a future date by replacing the borrowed shares.

13. The third was the abolition of capital gains tax on unit trust portfolios in 1980.

14. The businessman will pay $ 56, 000 in capital gains tax, leaving him with a negative after-tax return on investment.

15. Capital gains, dividends and other unearned income would not be taxed.

15. is a sentence dictionary, on which you can find excellent sentences for a large number of words.

16. To conservatives, it means abolishing the capital gains tax, lowering the top rate on millionaires.

17. In a very real sense, payment of dividends represents a choice between future capital gains and current cash payments.

18. A major tax innovation included in the budget was the introduction of capital gains tax on stock market dealing.

19. A bipartisan tax bill will have to bridge big differences between the parties on capital gains tax cuts.

20. The sale will also be treated as a disposal for capital gains tax purposes.

21. Finally, there may be costs incurred by would-be developers who attempt to produce capital gains by getting planning permission.

22. Give stock or personal property instead of cash to charities to cut down on capital gains taxes.

23. Less positively on property, the Chancellor introduced further reforms to capital gains tax.

24. These comprise the dividend yield or coupon rate and expected capital gains, including currency gains from exchange rate revaluations.

25. President Clinton has said he may be willing to accept some kind of capital gains cut.

26. Payroll taxes are levied only on wages and salaries-not profits, interest, dividends, or capital gains.

27. This is usually more valuable than generating an allowable loss for capital gains tax purposes.

28. Nobody pays a dime in Social Security taxes on capital gains.

29. Income is not a big deal, with the average stock yielding only 2 percent, but capital gains can be trouble.

30. It is quite likely that a future tax law will reinstitute favorable tax treatment for capital gains.

31. A valuation may on occasions be necessary because of the interaction of holdover relief and other capital gains tax reliefs.

32. Investors are also worried about the debate in Parliament over a capital gains tax, Li said.

33. With zeros you can predict very accurately what your capital gains will be and when they will occur.

34. The pension fund is totally exempt from income tax and capital gains tax, providing excellent growth prospects for your money.

35. But the capital gains differential began creeping back in with tax changes promoted by both George Bush and Bill Clinton.

36. Your main home is usually exempt from capital gains tax.

37. Relatively few people incur a capital gains tax bill because of index linking and the offsetting effect of the personal tax allowance.

38. Knowing that for Republicans a capital gains tax reduction for investors is paramount, the president obligingly provided one of his own.

39. Such techniques are not available to middle-class families with modest savings, or to small business owners holding long-term capital gains.

40. To avoid confusion, we explain the main points first and deal with the more specialised capital gains aspects further along.

41. Any prizes are free of income tax and capital gains tax.

42. Suppose that a firm decided never to pay dividends, preferring instead to reward shareholders entirely through capital gains.

43. Investors will be liable to tax on income and capital gains from distributor funds as they arise.

44. And mutual funds often realize capital gains early in the year.

45. Capital gains tax Here a tax is imposed when individuals part with an asset and make a capital gain on it.

45.

46. And if capital gains turned to losses, investors would stop providing capital.

47. Most of the capital gains reported by these under-$ 50, 000 taxpayers were chicken feed.

48. During the year the bank actually had 12. 18 billion pesetas in capital gains from its fixed-income portfolio.

49. The most far-reaching change could be a cut in the capital gains tax.

50. Capital gains are not taxed in the year they occur but when they are realized.

51. PEPs, which have a ￡6,000 investment limit each financial year, are free of income and capital gains tax.

52. Such warrants offer the potential for sizeable capital gains if equity prices rise.

53. That includes capital gains income from the sale of stocks and other investments, now taxed at 28 percent.

54. A solicitor can advise on whether capital gains tax is payable, and on ways of minimising liability.

55. Capital gains tax is levied on the difference between the selling price and the buying price of an asset.

56. All income and tax gains from assets in the reserve will be free of income and capital gains tax.

57. Instead, you can use your annual capital gains tax exemption-currently ￡7,()200-to shelter the returns from the taxman.

58. The firm has to pay 1050 in corporation tax on the balancing charge and 5340 in capital gains tax.

59. The Nationalists proposed 20 percent capital gains tax with exemptions they said would limit its impact to 10 percent of investors.

60. A lower dividend yield can be compensated for with higher capital gains and viceversa.

61. Forbes, who is calling for a 17 percent flat rate, would not tax dividends, interest or capital gains.

62. The 1986 Tax Reform Act ended the differential taxation of earned income and capital gains.

63. Stakeholders, like all pension funds, are also free of capital gains tax.

64. A flat tax, he wrote in December 1994, would eliminate taxes on capital gains, dividends, interest and estates.

65. If the provisions of s213 can be satisfied, management would incur no income tax charge or capital gains tax charge.

66. The Clinton Treasury wants to collect more capital gains tax from wealthy investors by closing supposed loopholes.

67. The capital gains from disposals finance further acquisitions and further capital gains.

68. My question is how to determine the cost basis in order to determine the capital gains on her income tax return.

69. The debate is over and the verdict is in on capital gains taxes.

70. You do not invest in the equity market to make capital gains!

71. These include the treatment of capital transfers, of charitable contributions, and of capital gains arising from interest rate changes.

72. As for capital gains tax, the main waste is due to the failure of married couples to make full use of their allowances.

73. This legislation exempts international trading companies from withholding, income, capital gains and share transfer taxes.

74. He broadened the definition of business assets that qualify for lower rates of capital gains tax.

75. Whatever some fiscal economists may say,(/capital gains.html) capital gains are not the same as income.

76. Liability to capital gains tax arises where a chargeable gain is made on the disposal of company assets.

77. Tax studies purporting to show that most capital gains tax is paid by higher-income individuals reflect a fundamental error.

78. At the end of the year, the second hypothetical investor must liquidate 40 % of his capital gains.

79. He avoided the capital gains tax by short selling.

80. The high level of capital gains tax discouraged investment.

81. He is exempted from capital gains tax.

82. Whether Americans know it or not, they have spent decades basing their retirement plans on expectations of big capital gains in their houses and stock portfolios.

83. The viability of this model depends on ever-growing demand, which often comes from speculative investors looking for a chance of quick capital gains.

84. For the first time, both a property tax and a capital gains tax are under discussion.

85. In addition to the major capital gains tax , enterprise income tax , a flat for each extraction of oil or natural gas resources should pay tax .

86. Distributions of accumulated income and capital gains are taxed at 45 %.

87. However, that all changed in 2003 with the Jobs and Growth Tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15%-- the same rate that capital gains are taxed.

88. And the future capital gains can be expressed in terms of dividend, net profit, profit before interest and tax, and net cash flow, etc.

89. The U.S. will have no permanent regime governing levies on salaries, capital gains and dividends, the Social Security tax, as well as a slew of targeted breaks for families, students and other groups.

90. Dividend income or capital gains income in the stock market is taxed differently.

91. President Clinton also signed into law the biggest capital gains tax cut in our nation's history in 1997. It effectively eliminated any capital gains tax on owner-occupied homes.

92. These objectives include whether there is a greater need for capital gains or regular income.

93. Senator Obama proposes to suspend the capital gains tax on small businesses.

94. He also pointed out that compensation is the base year to determine a multiple of output value, which is involved in the issue of capital gains life.

95. According to the new corporate income tax system in 2008, the dividends are tax-free income, and the corporate full capital gains are taxable except as otherwise provided.

96. He proposed to abolish the present 15 % of capital gains tax and other tax cuts.

97. Funds organised in both places have virtually no tax liability on the arisingon capital gains achieved.

98. Hong Kong does not impose a capital gains tax on property or share - trading profits.

99. Unfortunately, the cost of capital gains taxes is not limited to the amount of tax collected.

100. This will be used to counterweight the capital gains argument.

101. Another is a proposed flat tax rate of 30 % on capital gains.

102. The House has passed a bill this past week that would change the taxation of carried interest from capital gains treatment to ordinary income treatment.

103. And I got some patter with the capital gains tax , too.

104. Shanghai introduced a capital gains tax of 5.55 per cent on homes being sold within a year of their purchase. This measure was taken to discourage speculative investment.

105. Cost Basis The purchase price after commissions or other expenses. Cost basis is used to calculate capital gains or losses when the security is eventually sold.

106. Convertibles have a lower coupon rate that non-convertible debt,() but they offer investors a chance for capital gains in exchange for the lower coupon rate.

107. Long term capital gains on Indian stocks and mutual funds is tax-free, but gains on stocks abroad is subject to a 20% tax.

108. There is no reason why we should boggle at a capital gains tax.

109. And you'll get a tax break on capital gains - if any - when you sell.

110. There is also no tax on capital gains, interest, dividends or inheritance in the territory.

111. Mr Bush cut taxes on income in 2001 and on capital gains and dividends in 2003.

112. The term "returns" means the amounts yielded by investments, such as profits, dividends, capital gains, interests, royalties or other income.

113. When the crisis When insurance companies will shift their attention from capital gains underwriting profit.

114. In particular, taxes on capital gains are much lower than they were in 1979 — and the richest one-thousandth of Americans account for half of all income from capital gains.

115. To make a difference, China should rely less on regressive indirect taxation, start taxing capital gains and introduce inheritance taxes, Fernandez-Lommen said.

116. China typically levies a 10 per cent capital gains tax on restructurings.

117. Expenditure structure of state-owned capital gains hinges upon the comparison between marginal contributions of investment expenditure and public welfare expenditure to national welfare.

118. Capital gains should be taxed at least at as high aas ordinary income.

119. In addition, NVCA still suggests to reduce the capital gains tax of IPO investor.

120. Tax directly influence the capital gains tax, can reduce the cost, active private investment.

121. John McCain wants to slash the long - term capital gains tax for 2009 and 2010.

122. From the micro busyness performance of Chinese banks, the market structure results in a large capital surplus and lower capital gains rate, which reduces the transform rate of saving to investment.

123. Because of the prospect of possible capital gains on the shares, the bond can carry a lower coupon, or nominal rate of interest.

124. Capital gains(or losses)are gains(or losses)from the sale of assets not bought or sold in the ordinary course of business.

125. With bonds, you can look at the yield to maturity, which includes both the coupons and any capital gains.

126. They are used to paying only capital gains tax on carried interest but ought to be paying income tax.

127. Because the gold in the space of one dollar earned by capital gains, because of the strong dollar and foreign exchange arbitrage.

128. When Modigliani and Miller wrote, there was a differential tax rate between dividends and capital gains.

129. Long booms tended to result in excessive risk-taking and "Ponzi finance", where investors buy assets with borrowed money in the hope of quick capital gains.