capital gain distribution
常见例句
- In 2011 the fund lost money but still shoveled out a fat capital gain distribution.
FORBES: How Many Funds Should You Own? - If the IRS follows the same rule for event-type CVRs, the issuer recognizes no gain or loss on the CVR issuance, the repurchase of the CVR, or the lapse of the CVR, but a target shareholder generally must recognize an immediate capital gain or loss taking into consideration the fair market value of the CVRs received on the date of distribution.
FORBES: Shadowy Shares: The Dark Side of Contingent Value Rights 返回 capital gain distribution