Their research consistently shows that givers want not only appreciation for their gifts but also a little piece of the happiness recipients get out of them, says Jeremy Utley, a teacher at the institute.
Further into the future, this appreciation not only goes to family members but--most important--it goes to them gift tax-free.
In assessing the performance of Berkshire Hathaway he counts, not the price appreciation for the companies in which Berkshire has big stakes (like Coca-Cola), but Berkshire's pro rata share of their net.
Yuan appreciation not only bolsters the buying power of Chinese consumers, but it makes Chinese-based producers and assemblers more competitive because the relative prices of their imported inputs fall, reducing their costs of production.
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Yes, we figure in the tax on distributed capital gains but not on the unrealized appreciation in the fund's shares.
Nonetheless for him, the forex appreciation was not enough and interest rate hikes are needed, he told the paper.
As I see it, the potential for capital appreciation is not as great for telecom stocks compared to energy stocks.
Christine Benz, director of personal finance at Morningstar, notes that much of last year's return came from price appreciation, not income.
This is not to say that select stocks cannot move higher, but they will not see the percentage appreciation that was common in the 90s.
The problem in Brazil is not so much currency appreciation, but how its consumption based economic model interacts with a strong currency, says Tony Volpon, head of Latin America research at Nomura in New York.
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It is worrisome in the extreme that Mr. Obama does not appear to share this appreciation.
We might see more currency appreciation, but not to the degree as we have seen coming from a low base.
This would make Warren Buffett more rich on paper and increase his appreciation, but not his taxes until he sells the stock.
Some of the most intelligent and accomplished people I know get bent-out-of-shape by the notion that they do not have near-universal appreciation.
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It would seem to me that most of those who energetically campaign against the planting of wind farms in their bosky vales do so not out of a profound appreciation of the dew-jewelled web of life, but merely as spectators who wish the show that they've paid admission for to go as advertised.
Sadly Dilbaryan, who often swapped his beautiful paintings for bottles of vodka, was not around to experience the growing appreciation of his beautiful work.
Downside risks, perhaps not surprisingly, include additional yen appreciation.
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If the two to three year lag theory were plausible, the U.S. trade deficit with China would be falling in 2010, not rising, as the steepest appreciation in the Yuan occurred in 2008.
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Such gifts leave less in your estate for the government to tax, and if the assets increase in value after you have passed them along, you will not owe gift tax on the appreciation.
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If, in fact, certain areas of a city are growing, how do you make sure that it still has housing for longtime residents who may not be able to afford huge appreciation in property values?
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Meg appreciated his appreciation for the machine but not his obsession for it.
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What these three "remixes" have in common with Mr. Richter's "Four Seasons" is that they were created out of appreciation for the originals, not contempt.
On liquidation of a corporation that held appreciated assets, shareholders would owe capital gains taxes of their own, but the corporation would not also owe corporate taxes on the appreciation.
While most China watchers cautioned that a rapid appreciation of the yuan was not in the cards, the conventional wisdom was that annual increases of 5 percent could be expected.
First they felt lucky there was no federal estate tax in 2010, but then they realized they had to deal with income taxes on estate asset appreciation, whereas that was not a concern with stepped-up basis with the estate tax regime.
The rationale for doing so may be many, but more often than not, it usually boils down to under appreciation by Wall Street.
And I want to express my appreciation to the Michigan leaders, not only here but in Congress, who supported the economic plan that made this possible.
Subtle demonstrations of appreciation signal to team members that not only are you paying attention, but it means a lot to you that you are their leader.
If the Bush tax cuts expire, he will pay about a nickel more in taxes on the dollar of salary he earns each year but not a penny more on his billions of appreciation.
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