Examlex
Shari exchanges an office building in New Orleans (adjusted basis of $700,000) for an apartment building in Baton
Rouge (fair market value of $900,000).In addition, she receives $100,000 of cash.Shari's recognized gain is
$100,000 and her basis for the apartment building is $800,000 ($700,000 adjusted basis + $100,000 recognized gain).
Risk-free Rate
The anticipated earnings on an investment considered free from financial risk, usually related to sovereign bonds.
Arbitrage Opportunity
This refers to the chance to buy an asset at a low price in one market and simultaneously sell it at a higher price in another, realizing a profit without risk.
Expected Return
The weighted average of all possible returns from an investment, factoring in the probabilities of each outcome.
Firm-characteristic Variables
Factors specific to a company that can influence its stock price, such as size, earnings, and debt levels.
Q9: Individuals can deduct from active or portfolio
Q9: Alice owns land with an adjusted basis
Q53: Recognized gains and losses from disposition of
Q65: Dena owns interests in five businesses and
Q76: When determining whether an individual is a
Q97: Lynne owns depreciable residential rental real estate
Q112: What tax rates apply in calculating the
Q133: In early 2014,Wanda paid $33,000 for an
Q181: Helen purchases a $10,000 corporate bond at
Q185: Katrina,age 58,rented (as a tenant) the house