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  2. The Kamala Harris campaign has made one of its first concrete policy proposals this week with a tax plan. The centerpiece of the plan is a series of high-end tax increases on corporations and ...

  3. Return on investment - Wikipedia

    en.wikipedia.org/wiki/Return_on_investment

    Marketing plan; Price–earnings ratio; 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)

  4. 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 ...

  5. 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 ...

  6. Amount realized - Wikipedia

    en.wikipedia.org/wiki/Amount_realized

    Amount realized, in US federal income tax law, is defined by section 1001(b) of Internal Revenue Code. It is one of two variables in the formula used to compute gains and losses to determine gross income for income tax purposes. The excess of the amount realized over the adjusted basis is the amount of realized gain (if positive) or realized ...

  7. Side letter - Wikipedia

    en.wikipedia.org/wiki/Side_letter

    For example, in the United States, a side letter guaranteeing employer neutrality during union elections in newly-acquired plants, subsidiaries, or divisions led to a federal lawsuit over the legality of the agreement in 2002 and to a major decision by the National Labor Relations Board that revised federal labour policy in 2007. [5] [6]

  8. Harris's proposed unrealized capital gains tax is unlikely to ...

    www.aol.com/finance/harriss-proposed-unrealized...

    We’ve seen unrealized capital gains tax proposals before, but they’ve met plenty of resistance. Most recently, the Biden administration proposed an unrealized capital gains tax for those with ...

  9. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    Simple example If an investor owns 10 shares of a stock purchased for $4 per share, and that stock now trades at $6, the "mark-to-market" value of the shares is equal to (10 shares * $6), or $60, whereas the book value might (depending on the accounting principles used) equal only $40.