capital gain on bonds
41Split share corporation — A split share corporation is a corporation that exists for a defined period of time to transform the investment return (capital gains, dividends, and possibly also profits from the writing of covered options) and risk of a basket of shares of… …
42zero coupon bond — A type of debt security that does not pay periodic interest. Zero coupon securities are bought and sold at prices that are less than the par value of the securities. The discount, or difference between the principal paid to purchase the security… …
43Taxation in Switzerland — Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a tax haven due to its general low rate of taxation, its political stability as well as the various tax exemptions or reductions… …
44CGT — (Capital Gains Tax)When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition… …
45Section 988 — A financial transaction involving a capital loss or gain on an investment held in a foreign currency. A Section 988 transaction relates to IRS Section 988, which was applied to all tax years after December 31, 1986. Per IRS rules, most gains from …
46interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… …
47interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… …
48Like-kind exchange — A like kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset. A like kind exchange can… …
49Insurance bond — An insurance bond (or investment bond) is a single premium life assurance policy for the purposes of investment. Due to tax laws they are a common form of investment in the UK and some offshore centres.Traditionally insurance bonds were with… …
50Political career of Arnold Schwarzenegger — Arnold Schwarzenegger was first elected as Governor of California in the 2003 recall elections and won re election in 2006. It is the first elected office he has held, but was appointed by President George H.W. Bush to the President s Council on… …
