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Realization (tax)
Realization, for U.S. Federal income tax purposes, is a requirement in determining what must be included as income subject to taxation. It should not be confused with the separate concept of Recognition (tax).
==Defining Income==
Realization is a trigger for calculating income taxation. It is one of the three principles for defining income under the seminal case in this area of tax law, Commissioner v. Glenshaw Glass Co. In that case, the Supreme Court determined that income, for Federal income tax purposes, generally means "undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." It is also discussed in (Helvering v. Bruun ), 309 U.S. 461 (1940), where the court explains that “the realization of gain need not be in cash derived from the sale of an asset. Gain may occur as a result of exchange of property, payment of the taxpayer's indebtedness, relief from a liability, or other profit realized from the completion of a transaction.” This is a checklist of types of realization triggers, but it is not an exhaustive list. Finding something of value can also be a realization trigger, as the case of (Cesarini v. United States ) demonstrates.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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