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751 ordinary income 7,000 Short-term capital gain 8,000 Total ordinary income recognized ** $15,000 * MACRS straight-line property on which at least $9,000 of depreciation has been taken.
1.1223-3(d)(2) requires such gain or loss to be divided between long- and short-term capital gain or loss.
Partnerships, as well as individuals qualifying as traders or commodity dealers, may benefit from making a mark-to-market election when trading generates short-term capital gain and ordinary income.
Exhibit 2: Capital Gains and Losses--1998 Netting Process STEP #1 STEP #2 Ordinary Income: Short-term Capital Gain If Net Short-Term Capital Gain, extend to STEP #5 Short-term Capital Loss (If Net Short-Term Capital Loss, add to 28% Loss below) 28% rate: Collectibles & SBS(1) If Net 28% Gain, extend to STEP #5 Coll., LTCL carried, NSTCL(2) (If Net 28% Capital Loss, continue offsetting) 25% rate: Unrecaptured Sec.
The new law provides that short-term capital gain treatment applies under section 1061 "notwithstanding section 83 or any election in effect under section 83(b)."New section 1061 provides authority for the issuance of such regulations or other guidance as are necessary to carry out the purposes of the provision.
* If you enter into a closing (buyback) transaction by paying an amount equal to the current value of the call, the difference between the amount you pay and the amount you receive for the call is a short-term capital gain or loss.
"The long-term landlord will not be so put off as they are traditionally in the market for an average of 15 years and look at the income stream rather than the short-term capital gain."
"In 2011, ordinary dividends and short-term capital gain will be taxed at a rate of 39.5% over the current tax rate of 35%," said Massimo.
Thus the arrangement was treated as two separate sales transactions; the first resulted in no gain or loss, and the second resulted in the recognition of short-term capital gain. Also, the court found the agreement had no debt component.
Just 6pc of residential landlords say they invest to gain an income stream and only 2.6pc are looking for a short-term capital gain.