The applicable rules are that unrealized capital gains (that is, price increases on unsold assets) are generally not taxable income, and that long-term capital gains are taxed at a low rate. Join us on Twitter and FacebookIn addition, Biden and Yellen want to raise the statutory corporate tax rate back to 28%, halfway to the pre-2017 rate, though they dont propose to tax unrealized capital gains. How can more than $2 trillion of corporate assets and some $159 billion of net income end up in these British islands when US companies hardly operate, produce, manufacture or export from them? In short, the international profits are magically assigned for tax purposes to a place with 0% corporate taxes. Overall, their plan for economic growth could raise the share of government revenues in GDP from 16.3% in 2021 to 19.9% in 2032.
The applicable rules are that validated capital gains (that is, price increases on collected annuiities) are generally not worth to be paid for.
( z0 rule :ARG1 ( z1 worth :ARG1 ( z2 gain :ARG1-of ( z3 validate ) :ARG1-of ( z4 mean :ARG2 ( z5 increase :ARG1 ( z6 price ) :ARG1 ( z7 income :ARG1-of ( z8 collect ) ) ) ) :mod ( z9 capital ) ) :ARG1-of ( z10 general ) :ARG2 ( z11 pay :ARG3 z2 ) :polarity - ) :ARG1-of ( z12 apply :ARG1-of ( z13 possible ) ) )
(z0 / rule-01
    :ARG1 (z1 / worth-02
              :ARG1 (z2 / gain-01
                        :ARG1-of (z3 / validate-01)
                        :ARG1-of (z4 / mean-01
                                     :ARG2 (z5 / increase-01
                                               :ARG1 (z6 / price-01)
                                               :ARG1 (z7 / income
                                                         :ARG1-of (z8 / collect-01))))
                        :mod (z9 / capital))
              :ARG1-of (z10 / general-02)
              :ARG2 (z11 / pay-01
                         :ARG3 z2)
              :polarity -)
    :ARG1-of (z12 / apply-02
                  :ARG1-of (z13 / possible-01)))
The applicable rules are that validated capital gains ( that is , price increases on collected annuiities ) are generally not worth to be paid for .
z12 :ARG1-of z13
z0 :ARG1-of z12
z2 :mod z9
z2 :ARG1-of z3
z2 :ARG1-of z4
z5 :ARG1 z6
z4 :ARG2 z5
z7 :ARG1-of z8
z5 :ARG1 z7
z1 :polarity 0
z1 :ARG1-of z10
z1 :ARG1 z2
z0 :ARG1 z1
z1 :ARG2 z11
z11 :ARG3 z2