Subchapter S Capital GainsLosses

Example Definitions of "Subchapter S Capital GainsLosses"
Subchapter S Capital GainsLosses. The aggregate net amounts that are to be reported on Form K-1 which are taxable to Yew at individual federal capital gain tax rates. If the net amount is a loss it shall be treated as a negative number for the purpose of any calculation hereunder.
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