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The key step when deciding who pays the tax on a gain under an investment bond is to establish who the owners of the bond are when the gain arises. The tax treatment then depends on whether the bond is individually owned or held under a trust / the type of trust.
The $5,000 gain [1 000 shares x ($25 sale price - $20 purchase price)] is recorded as. a credit to Additional Paid-in Capital-Treasury Stock, not as a credit to retained earnings. Only losses in. excess of APIC-Treasury Stock are booked to retained earnings.