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Amount realized : ウィキペディア英語版
Amount realized

Amount Realized is defined by § 1001(b) of Internal Revenue Code, and is one of two variables in the formula used to compute gains and losses when determining gross income for tax purposes. The Amount Realized – Adjusted Basis tells the amount of Realized Gain (if positive) or Realized Loss (if negative).
Computation of gain and loss is governed by § 1001(a) of the Internal Revenue Code.
==Statutory definition==
Section 1001(b) of the Internal Revenue Code defines the amount realized as "the sum of any money received plus the fair market value of the property (other than money) received."〔(b)〕 Generally, this translates to the value of what the taxpayer receives in the exchange.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Amount realized」の詳細全文を読む



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