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  • Stocks that increase in value over the course of the trading day are described as gainers or advancers.

    Those that increase the most in relation to their opening price are called percentage gainers, or percentage winners. Those that go up the greatest number of points are called net gainers, or dollar winners.

    On a day that the stock market indexes go up, there are typically more gainers than there are losers or laggards - stocks that have lost value. And on a day where there's little change, there are likely to be similar numbers of gainers and losers.

  • Browse Related Terms: Advance-decline (A-D) line, Advancer, Decliner, Gainer, Loser, Rally, Sell-off

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  • A payment, advance, forbearance, rendering, or deposit of money, or anything of value, unless consideration of equal or greater value is received by the donor, but does not include:

    1. Bequests and other forms of inheritance;
    2. Suitable mementos of a function honoring the reporting individual;
    3. Food, lodging, transportation, and entertainment provided by a foreign government within a foreign country or by the United States Government, the District of Columbia, or a State or local government or political subdivision thereof;
    4. Food and beverages which are not consumed in connection with a gift of overnight lodging;
    5. Communications to the offices of a reporting individual, including subscriptions to newspapers and periodicals;
    6. Consumable products provided by home-State businesses to the offices of the President or Vice President, if those products are intended for consumption by persons other than the President or Vice President; or
    7. Exclusions and exceptions as described at Sec. 2634.304(c) and (d).

    US Army Financial Disclosure Management - Cite This Source - This Definition
  • Browse Related Terms: Audit, Banking day, Consumer Reporting Agency, Correspondent, custodian, Direct Dispute, Financial Accounting Standards Board (FASB), Gift, Lender, Remittance Transfers, Safe (or Safety) Deposit Box

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  • A gift tax is a tax on the combined total value of the taxable gifts you make that exceed your lifetime federal tax-exempt limit of $1 million. The tax is figured as a percentage of the value of your gifts over that amount.

    For example, if during your lifetime you make taxable gifts of money and property valued at $1.2 million, you will owe federal gift tax on $200,000. You might also owe state gift tax, depending on where you live.

    However, you can make annual tax-free gifts to as many individuals and nonprofit institutions as you like. As long as the value of the gifts to each individual is less than the annual limit set by Congress, that amount doesn't count against your lifetime tax-free limits.

    Gifts to nonprofits are not taxed and don't count against your lifetime limit either.

    If you're married, you can give your spouse gifts of any value at anytime, totally tax free, provided he or she is a US citizen. There are limits on spousal gifts when the spouse is not a citizen.

    You are not required to report the tax-free gifts on your tax return, but you must report taxable gifts whose value exceeds the annual tax-free limit on IRS Form 709 for the year you make them. The tax becomes due when the cumulative total exceeds $1 million.

    However, the law setting the $1 million limit is set to expire at the end of 2010. Unless Congress acts before that date, the lifetime tax-exempt limit will fall back to $675,000.

  • Browse Related Terms: Back-up withholding, Custodial account, Estate, Estate tax, Gift tax, Income, Income in respect of a decedent, Income stock, National debt, Qualified domestic trust (QDOT), Revocable trust, Uniform Gifts to Minors Act (UGMA), Uniform Transfers to Minors Act (UTMA)

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