WebAssuming the market discount bond is a capital asset, any gain over and above the accrued market discount is capital. Example 1: A debt instrument is originally issued at $100,000 with a 6% coupon rate. The debt instrument is interest only, due and payable in 10 years. At the end of year 6, the debt instrument is sold for $60,000. WebDiscounted Cumulative Gain Uses graded relevance as a measure of usefulness, or gain, from examining a document Gain is accumulated starting at the top of the ranking and …

Buying Paper: Tax Implications for Purchasing Loans at a Discount

WebDiscounted cumulative gain Main article: Discounted cumulative gain DCG uses a graded relevance scale of documents from the result set to evaluate the usefulness, or gain, of a … WebDiscounted cumulative gain [ edit] Main article: Discounted cumulative gain DCG uses a graded relevance scale of documents from the result set to evaluate the usefulness, or gain, of a document based on its position in the result list. sharpening garden edging shears

What Is Cost Basis and How Is It Calculated? - SmartAsset

Webdeferred gain. In a tax-deferred exchange, the amount of gain that escapes current taxation and is deferred until a later date,when the replacement property is sold.See 1031 exchange. WebOct 14, 2024 · An insignificant discount is not treated as a capital gain. In other words, if the market discount is less than the de minimis amount, the discount on the bond is generally treated as a... WebAug 8, 2024 · Normalized Discounted Cumulative Gain (NDCG). A measure of ranking quality that is often used to measure effectiveness of web search engine algorithms or related applications. If we are to understand the NDCG metric accordingly we must first … sharpening glass stones