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Income ? Capital Gain or Loss - IRS

Under the United States Tax Code, however, short-term realized capital gains are taxed as ordinary income and do not qualify for the preferential tax treatment ...






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Capital Gains Tax and the Fundsmith Equity Fund
free institutions (i.e. pension funds) and mutual fund equity holdings for which the corporate capital gains tax rate is usually not applicable. Mutual ...
Taxes, Investments and Asset Pricing An Empirical Analysis - MADOC
The fund in Panel B does not have an overhang of unrealized capital gains since the tax basis of its portfolio is equal to its current market price. Thus ...
Open-end mutual funds and capital-gains taxes1 - CDN
Near the end of each calendar year many mutual funds distribute capital gains to their shareholders. These gains arise when securities that have appreciated ...
A: Short-term gains (less than one year) are distributed to ...
redemption and/or disposal of investment fund units would be subject to German income tax at the uniform tax rate of 26.375% (plus church tax, if any) for ...
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