1.   A gain is taxed as a balancing charge, while a loss gives rise to a balancing allowance that can be used to reduce taxable earnings.

2.   The gain may be taxed at the basic rate of income tax therefore or at the higher rate.

3.   As the metal was revalued in the process, the gain was taxed by the Italian Treasury, with the revenue helping narrow the budget deficit for November.

4.   He scoured the world for ways to turn an investment that generated income into a capital gain, since gains are taxed at a lower rate than income.

5.   However, when an investor withdraws money from a variable annuity portfolio, the gains are taxed at ordinary rates.

6.   That way, the gains would be taxed at what is expected to become a lower rate than the rate on the date of sale.

7.   The short-term gains were taxed as ordinary income.

8.   When you tax the gains that result from risk, you discourage investment in the facilities and equipment that make labor more productive.

9.   With traditional IRAs, your investment gains are taxed as ordinary income when you withdraw your money.

10.   You could get a tax deduction on money contributed, and investment gains are not taxed until you withdraw.