Monolingual examples (not verified by PONS Editors)

English
Capital gains realised by companies are not discounted.
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He also pushed for a reduction in the capital gains tax and for tax relief for college education expenses.
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Long-term capital gains up to $50,000 received by individuals continue to qualify for the 25-percent alternative capital gains tax rate.
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The net return on bonds is the sum of the interest payments and the capital gains (or losses) from their varying market value.
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Net long-term capital gains as well as certain types of qualified dividend income are taxed preferentially.
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If assets are later transferred back to an individual, then capital gains taxes would apply on all profits.
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For example, if your capital gains (profit) is $100, you are taxed on $50 at your marginal tax rate.
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For corporations as for individuals, 50% of realized capital gains are taxable.
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The capital gains tax in 2011 was 28% on realized capital income.
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They are also subject to tax on capital gains upon sale or exchange of their shares for money or property.
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