Article: Cohen & Steers Closed-End Mutual Funds Announce Projected Capital Gain Distributions.

Article: Cohen & Steers Open-End Mutual Funds Announce Projected ...
PR Newswire;  December 2, 2004 ;     605 words ... ... announced projected capital gain distributions ... 4.25 per share Cohen & Steers ... 0.30 per share Cohen & Steers ... 4.75 per share Cohen & Steers ... expected to declare capital gain distributions ...

Article: Taxing capital gain on individuals' depreciable ...
Accounting Today;  February 22, 1999 ;     700+ words ... ... I had suggested that if part of the capital gain on an installment sale of depreciable ... 25 percent, and part is adjusted net capital gain taxed at a maximum rate of 20 percent ... in different situations. Allocating capital gain on installment sale of property. The ...

Article: Qualified dividend income as adjusted net capital ...
Accounting Today;  July 21, 2003 ;     700+ words ... ... and trusts) as part of adjusted net capital gain. As a result, qualified dividend income ... apply to the taxation of adjusted net capital gain. Thus, they are taxed at a maximum ... reduced to 0 percent. Adjusted net capital gain defined after the act. After the act ...

Article: New sec. 643 trustee capital gain and loss carryout ...
The Tax Adviser;  December 1, 2005 ;     700+ words ... ... years ending after Jan. 2, 2004, new capital gain and loss carryout rules (1) apply ... essentially, a portion of the trust's capital gain, while the remainder beneficiary pays ... concern. Before the new regulations, capital gain was normally excluded from distributable ...

Article: Capital Gain/Loss
Encyclopedia of Small Business;      700+ words ...Capital Gain/Loss A capital gain or loss results from the sale, trade, or exchange of a capital ... nets an amount greater than the original value at purchase, a capital gain occurs. Capital gains and losses can either be short-term ...

Article: Capital gains planning for 2001: an important new rule.(new ...
The Tax Adviser;  March 1, 2001 ;     700+ words ... ... Taxpayer Relief Act of 1997, new maximum capital gain rates became effective Jan. 1, 2001 ... B) and 1(h)(9), the 20% capital gain rate has been lowered to 18%, provided ... begins after 2000. Similarly, the 10% capital gain rate under Sec. 1(h)(2)(A ...

Article: Fiscal-year-taxpayer reporting requirements for JGTRRA ...
The Tax Adviser;  January 1, 2004 ;     700+ words ... ... JGTRRA's) changes in the capital gain tax rates. Background The JGTRRA ... amended Sec. 1(h) to change the capital gain tax rates; thus, the reporting ... tax computation using maximum capital gain rates (for both regular and alternative ...