This is because if the selling taxpayer has net gain from the sale of other property that is included in investment income, he is permitted to offset that gain (but not create a net loss) with any loss generated from the sale of the stock or partnership interest.
At that point the losses offset any gain on the property and, if any are left, can be claimed against regular income.
Last year, Intel sold much of its stock to take a loss and offset a big gain it had in another investment.
It's true and important to note that many working households will see that gain offset, in reality, by the below inflation rise in tax credits.
The inflated partnership interest is then sold at a loss and the phony loss is used to offset a real gain from the sale of appreciated stock or other assets.
This will mean losing lower-skilled jobs, but that loss will eventually be offset by a gain in higher-paid jobs as British firms specialise further in higher-value and more innovative services.
Last year, the loss on its dollar reserves, as a result of a modest rise in the yuan, was partially offset by a gain on its euro-denominated reserves as the euro strengthened.
The lack of the inside-basis might have minimal effect on federal tax due, since the capital loss on liquidation of the partnership would offset the flow-through gain.
Here again, these two positions offset one another and there is no net gain or loss on the straddle itself.
The first step is to measure the expected gain from crime which fines need to offset.
These two positions therefore offset one another, and there is no net gain or loss on the straddle itself.
They more than offset those losses, leading to September's net gain in new jobs.
Dell faces a barrage of competition from players like HP, Lexmark and Samsung that will make it hard for Dell to gain significant share in printers or displays to offset the impact of falling hardware prices.
Conclusions: as social unrest continues in MENA, and high demand from emerging markets keep the markets tense, Saudi Arabia will have to step in to offset supply constraints. (Read Oil Services Will Gain From Saudi Production Hike).
Conservative candidate Tony Hogg said he would prioritise working with the chief constable to increase efficiency and gain a "fairer slice of government funding to offset the savings".
States that have imposed community rating in the individual market have discovered that the total number of uninsured people rises rather than falls, because the number of older people who gain coverage due to premium reductions is more than offset by the number of younger people who drop their coverage due premiums hikes.
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Warm weather offset sales of cold-wather items early in the month, but Macy's gain still beat analyst estimates for a 1.6% increase.
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