A gain (loss) that has occurred financially. The difference between the principal amount received and the cost basis after the sale of an asset.
When you sell an investment for more than you paid, you have a realized gain. In contrast, if the price of the stock increases, and you don't sell, your gain is unrealized, or a paper profit. Realizing your gains means you lock in any increase in value, which could potentially disappear if you continued to hold the investment. But it also means you may owe tax on that profit unless the investment is tax exempt.
Amount realized (sales price less selling expenses) upon the disposition of an asset, less the adjusted basis.
The excess of the amount realized (ordinarily the sales price, subject to certain adjustments) over the property's adjusted basis. Normally, the realized gain is recognized (included in gross income) except where a specific IRC section permits the nonrecognition or deferral of the gain for income tax purposes. If the adjusted basis exceeds the adjusted sales price, the resulting loss on disposition is deductible only in certain situations.
in a tax-free exchange, a gain that has occurred financially, but is not necessarily taxed.
(also referred to as "Indicated Gain") - Fair market value minus adjusted cost basis of the property.
Gain that is not necessarily taxed. In a successful exchange the gain is realized but not recognized and thus not taxed.
The total consideration received for a transfer of property, minus the property's adjusted basis and transaction costs. Also see “Recognized gain.
A gain resulting from selling an asset at a price higher than the original purchase price.
A gain that has occurred financially but isn't necessary taxable due to a tax-free exchange.
Total profit on the sale or exchange of real property. Computed as net sales price less cost basis.