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  2. Unrealized gains or losses: What they are and how they work - AOL

    www.aol.com/finance/unrealized-gains-losses...

    Do you have unrealized gains or losses? Here’s how to calculate them and what to do. Skip to main content. 24/7 Help. For premium support please call: 800-290-4726 more ... Business. Elections ...

  3. Capital gains vs. investment income: How they differ - AOL

    www.aol.com/finance/capital-gains-vs-investment...

    Realized capital gains are another form of investment income. If an investor sells a stock with a gain and realizes that gain, then it legally counts as investment income and becomes taxable.

  4. What Is Unrealized Gain or Loss and Is It Taxed? - AOL

    www.aol.com/finance/unrealized-gain-loss-taxed...

    Learn if hypothetical gains and losses affect your taxes.

  5. Unrelated Business Income Tax - Wikipedia

    en.wikipedia.org/wiki/Unrelated_Business_Income_Tax

    If a nonprofit organization licenses its intangible property and promotes an outside entity's business, the income may be unrelated business income. [7] On the other hand, if the nonprofit organization licenses its intangible property and performs no other services related to the licensing, then the income is considered passive income and it is ...

  6. Return on investment - Wikipedia

    en.wikipedia.org/wiki/Return_on_investment

    Rate of profit; Rate of return (RoR), also known as 'rate of profit' or sometimes just 'return', is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested; Return on assets (RoA) Return on brand (ROB) Return on capital employed (ROCE) Return on capital (RoC) Return on equity ...

  7. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    The Small Business Jobs Act of 2010 exempted taxes on capital gains for angel and venture capital investors on small business stock investments if held for 5 years. It was a temporary measure but was extended through 2011 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 as a jobs stimulus.

  8. 4 Reasons Harris’ Proposed Tax on Unrealized Capital Gains ...

    www.aol.com/finance/4-reasons-harris-proposed...

    One of Vice President Kamala Harris' proposed tax plans is to implement an unrealized capital gains tax for individuals with net wealth above $100 million. With the United States reportedly being ...

  9. Distribution waterfall - Wikipedia

    en.wikipedia.org/wiki/Distribution_waterfall

    Realized Investment Contribution: Capital Contributed to Investments that are either fully realized or liquidated Investment and Expenses: Total Capital Contributed for Investments, for expenses attributable to investments and for operational expenses