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  2. 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.

  3. 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 ...

  4. Unrelated Business Income Tax - Wikipedia

    en.wikipedia.org/wiki/Unrelated_Business_Income_Tax

    Unrelated Business Income Tax (UBIT) in the U.S. Internal Revenue Code is the tax on unrelated business income, which comes from an activity engaged in by a tax-exempt 26 U.S.C. 501 organization that is not related to the tax-exempt purpose of that organization.

  5. PnL explained - Wikipedia

    en.wikipedia.org/wiki/PnL_Explained

    In investment banking, PnL explained (also called P&L explain, P&L attribution or profit and loss explained) is an income statement with commentary that attributes or explains the daily fluctuation in the value of a portfolio of trades to the root causes of the changes.

  6. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    Accrued revenue is an asset that represents income earned by a deliverer when goods or services are delivered, even though payment has not yet been received. When payment is eventually received, the accrued revenue account is adjusted or removed, and the cash account is increased.

  7. 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 ...

  8. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses. These items are not part of net income, yet are important enough to ...

  9. Under the Harris/Biden proposal, all households with more than $100 million in net assets would pay a minimum tax of 25% on their combined income and unrealized capital gains. This would most ...