amount realized

amount realized
вырученная сумма

English-russian accounting dictionary. 2014.

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Смотреть что такое "amount realized" в других словарях:

  • Amount realized — is defined by § 1001(b) of Internal Revenue Code, and is one of two variables in the formula used to compute gains and losses when determining gross income for tax purposes. The Amount Realized – Adjusted Basis tells the amount of Realized Gain… …   Wikipedia

  • Amount Realized — The gain or loss resulting from a sale of an asset. The amount realized encompasses all forms of compensation, including cash, the value of any property received as payment and any liabilities that the purchaser assumes as a result of the… …   Investment dictionary

  • amount realized — The sum of money received for property plus the fair market value of goods, merchandise, or other property received in addition to the money. Crane v Commissioner, 331 US 1, 91 L Ed 1301, 67 S Ct 1047 …   Ballentine's law dictionary

  • realized gain — or loss Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the adjusted basis of the …   Black's law dictionary

  • realized loss — realized gain or loss Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the… …   Black's law dictionary

  • realized gain or loss — Gain (or loss) resulting from an identifiable event, such as a sale or an exchange of property. The amount of realized gain from the sale or other disposition of property is the excess of the amount realized over the adjusted basis of the… …   Black's law dictionary

  • amount — The whole effect, substance, quantity, import, result, or significance. The sum of principal and interest. See also sum certain @ amount covered In insurance, the amount that is insured, and for which underwriters are liable for loss under a… …   Black's law dictionary

  • amount — The whole effect, substance, quantity, import, result, or significance. The sum of principal and interest. See also sum certain @ amount covered In insurance, the amount that is insured, and for which underwriters are liable for loss under a… …   Black's law dictionary

  • Amount Recognized — The amount of capital gain/loss that must be reported on the taxpayer s tax return in any given year. The amount recognized refers to the tax implications of the sale of an asset or investment and will take into account any selling or brokerage… …   Investment dictionary

  • Realized Yield — The actual amount of return earned on a security investment over a period of time. This period of time is typically the holding period which may differ from the expected yield at maturity. The realized yield also includes the returns that have… …   Investment dictionary

  • Warren Jones Co. v. Commissioner of Internal Revenue — Warren Jones Company v. Commissioner of Internal Revenue (524 F.2d 788, 1975 U.S. App. LEXIS 12684; 75 2 U.S. Tax Cas (CCH) P9732; 36 A.F.T.R.2d (RIA) 5954) was a 1975 decision by the United States Court of Appeals for the Ninth… …   Wikipedia


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