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The remainder of any gain realized is considered long-term capital gain, provided the property was held over a year, and is taxed at a maximum rate of 15% for 2010-2012, and 20% for 2013 and thereafter. If Section 1245 or Section 1250 property is held one year or less, any gain on its sale or exchange is taxed as ordinary income.
Separately, the tax on collectibles and certain small business stock is capped at 28%. The tax on unrecaptured Section 1250 gain — the portion of gains on depreciable real estate (structures used for business purposes) that has been or could have been claimed as depreciation — is capped at 25%.
Capital gains is the profit you make from selling a capital asset (real eastate, vehicle, collectibles etc) ... Any unrecaptured gain from the sale of Section 1250 real property (25%)
Gains and losses under 1231 due to casualty or theft are set aside in what is often referred to as the fire-pot (tax). These gains and losses do not enter the hotchpot unless the gains exceed the losses. If the result is a gain, both the gain and loss enter the hotchpot and are calculated with any other 1231 gains and losses.
The benefit to producers of the price support is equal to the gain in producer surplus (represented in blue). 1800 - 1250 = $550; The cost to consumers of the price support is equal to the loss in consumer surplus (represented in red). 1250 - 800 = $450
G: the antenna gain; is the magnetic constant; is the electric constant; For antennas which are not defined by a physical area, such as monopoles and dipoles consisting of thin rod conductors, the effective length (units: meter) is used to measure the ratio between voltage and electric field.
A gain greater than one (greater than zero dB), that is, amplification, is the defining property of an active device or circuit, while a passive circuit will have a gain of less than one. [4] The term gain alone is ambiguous, and can refer to the ratio of output to input voltage (voltage gain), current (current gain) or electric power (power ...
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