* 1985 – Capital gains tax was introduced in Australia, one of a number of tax reforms by the Hawke / Keating government.

Capital gains may refer to " investment income " that arises in relation to real assets, such as property ; financial assets, such as shares / stocks or bonds ; and intangible assets such as goodwill.

* Capital gains tax

* Capital gains tax in the United States

Category: Capital gains taxes

Category: Capital gains taxes

Capital gains taxes for those currently paying 5 % ( in this instance, those in the 0 % and 15 % income tax brackets ) are scheduled to be eliminated in 2008.

* Capital gains taxes

Capital gains tax in Australia is only payable upon realized capital gains, except for certain provisions relating to deferred-interest debt such as zero-coupon bonds.

The sale of personal residential property is normally exempt from Capital Gains Tax, except for gains realized during any period in which the property was not being used as an individual's personal residence ( for example, being leased to other tenants ) or portions attributable to business use.

Capital gain taxes are only paid on realized gains.

Capital gains made by investments in a Tax-Free Savings Account ( TFSA ) are not taxed.

Capital gains earned on income in an RRSP are not taxed at the time the gain is realized ( i. e. when the holder sells a stock that has appreciated inside of their RRSP ) but they are taxed when the funds are withdrawn from the registered plan ( usually after converting to a registered income fund.

Capital gains earned on income in a TFSA are not taxed at the time the gain is realized.

Capital gains in the Czech Republic are taxed as income for companies and individuals.

Capital gains from the sale of shares by a company owning 10 % or more is entitled to participation exemption under certain terms.

Capital gains tax only applies to financial instruments ( shares, bonds etc.

Capital gains tax in Israel is a flat rate of 25 %.

Capital gains tax of corporate income tax 27. 5 % ( IRES ) on gains derived from disposals of participations and extraordinary capital gains.

Capital gains are taxed at a 15 % rate since 2010.

Capital gains tax from the disposal of securities and from sale of real estate is 15 %.

The losses to the Carlyle Group due to the collapse of Carlyle Capital are reported to be " minimal from a financial standpoint ".

The speculative hedge fund Long Term Capital Management ( LTCM ) saw spectacular losses and required massive bail outs in 1998.

After suffering annual losses of up to $ 3 million it was acquired in 1972 by Jet Capital Corporation, headed by 32-year-old Frank Lorenzo.

At the end of 2004, the minor partners in the Malaysia-China Hydro JV consortium ( Ahmad Zaki Resources Bhd, WCT Engineering Bhd and MTD Capital ) will report quarterly losses due to the Bakun project.

Long-Term Capital Management ( LTCM ) was bailed out by a consortium of 14 banks in 1998 after being caught in a cash-flow crisis when economic shocks resulted in excessive mark-to-market losses and margin calls.

If those short-term losses are greater than the liquidity available to the trader, default may occur, as in the case of Long-Term Capital Management.

Common Equity is a type of Banking Capital used to directly absorb losses.

Borah finished at 9 – 3, with two losses to Boise and one to Capital.

Capital losses can be offset against capital gains arising in the same or later tax year.

In the end, Capital Coin wrote off $ 850, 000 in losses from Visionary Rare Coins, including bad investments, unpaid loans, and advances on coin deals.

Confederate general Jubal Anderson Early began a series of assaults in the North that threatened the Capital.

Current members of the board of directors of Monsanto are: David L. Chicoine, president of South Dakota State University ; Hugh Grant, the president and CEO of Monsanto ; Arthur H. Harper, managing partner of GenNx360 Capital Partners ; Gwendolyn King, president of Podium Prose, a speakers bureau ; Laura K. Ipsen, senior VP and general manager of Connected Energy Networks at Cisco Systems, Inc., C. Steven McMillan, former chairman and CEO of the Sara Lee Corporation ; William U. Parfet, chief executive officer of MPI Research Inc .; Janice L. Fields, president of McDonald's USA ; George H. Poste, chief executive of Health Technology Networks ; and Jon R. Moeller, chief financial officer of The Procter & Gamble Company.

The risk-free interest rate is highly significant in the context of the general application of Modern Portfolio Theory which is based on the Capital Asset Pricing Model.

* Galen B. Jackman-U. S. Army Major General ( retired ), Nancy Reagan's escort throughout the state funeral proceedings of former U. S. President Ronald Reagan, first commanding general of Joint Force Headquarters National Capital Region.

Capital City Airport ( currently used by general aviation ; formerly Harrisburg's principal airport ) and the New Cumberland Army Depot both lie in Fairview Township.

Harland Bartholomew, who chaired the National Capital Planning Commission, thought that a rail transit system would never be self-sufficient because of low density land uses and general transit ridership decline.

In 1884 Elgin had five general stores, two druggists, three cotton gins, and a saloon ; that year Thomas O ' Conner started a brick-making enterprise that eventually led Elgin to adopt the epithet " Brick Capital of the Southwest.

It has been called, during various periods, " Dongdu " ( 东都, meaning the Eastern Capital, during the Tang Dynasty ), " Xijing " ( 西京, meaning the West Capital, during the Song Dynasty ), or " Jingluo " ( 京洛, meaning the general capital for China ).

Entrepreneur and business executive alumni include Safra Catz ( President of Oracle Corporation ), David L. Cohen ( executive Vice-President of Comcast and former Chief of Staff to Philadelphia Mayor Ed Rendell, Scott Mead, former partner and managing director of Goldman Sachs, Peter Detkin ( co-founder of Intellectual Ventures, and former Vice-President and assistant general counsel at Intel ), Paul Haaga ( Vice Chairman of Capital Research and Management Company, a constituent company of the Capital Group Companies ), Sam Hamadeh ( founder of Vault. com ), Edward Benjamin Shils ( professor and founder of the first research center for entrepreneurial studies in the world ( at Wharton )), Gigi Sohn ( founder of Public Knowledge ), and Henry Silverman ( CEO of Cendant Corporation ).

He is the Chairman and President of Blum Capital, an equity investment management firm that acts as general partner for various investment partnerships and provides investment advisory services.

In February 2010, Magnum announced that Michael Dell's venture capital firm MSD Capital, L. P. had acquired a collection of nearly 200, 000 original press prints of images taken by Magnum photographers ( including, among other photographs, Afghan Girl ) and had formed partnership with the Harry Ransom Center at The University of Texas at Austin to preserve, catalog, and make available to the general public.

Radio Capital, later to become Capital Radio, was formed in early 1970 by David Maule-ffinch with the intent to apply for the general entertainment license.

While at Frankfurt in the mid-1920s, Grossman contended that a " general tendency to cling to the results " of Marx's theory in ignorance of the subtleties of " the method underlying Capital " was causing a catastrophic vulgarisation of Marxian thought-a trend which was undermining the revolutionary possibilities of the moment.

* Capital gains of resident corporate taxpayers operating under general tax framework are taxed as ordinary business profits at the common rate of 20 %, regardless of the ownership period.

Live broadcast on 30 May 2010 of weekly broadcast of Amateur Radio news in Australia, using the special event callsign VK100WIA commemorating the 100th anniversary of the Wireless Institute of Australia, conducted at the annual general meeting in Canberra, Australian Capital Territory.

He was first elected in the 2003 general election, when he was the youngest sitting MSP, and is Labour's Shadow Cabinet Secretary for Infrastructure and Capital Investment in the Scottish Parliament.

The way would have been open for sound co-operation in economic and social fields, for the creation of peaceful relations between Capital, Labour and the State, for the raising of ethical concepts and for a fresh attempt to raise the general standard of living ...

The next year the Stockade Building was built in order to house six computer classrooms, nine general classrooms, two lecture halls, conference rooms and offices for the Continuing Education Division and Capital District World Trade Center.

The London general contract went to Capital Radio, who began broadcasting on 16 October 1973.

:( c ) two on general seats, and one woman and one technocrat including aalim shall be elected from the Federal Capital in such manner as the President may, by Order, prescribe ;

* 1989: Government reduces its share to 51 % by selling 34 %; with 30 % sold to Capital Markets Ltd, and the remainder to the general public