Neonatal nursing in the hospital typically takes place in a nursery designated as either Level I, II, or III. While a Level I nursery is where healthy infants are cared for, Level II and III nursery infants may have been born prematurely or are facing an illness.
Section 1248 requires that any gain recognized on the sale or exchange of the stock of a CFC be treated as a dividend to the Section 1248 shareholders to the extent of the E&P of the CFC.The E&P of the CFC includes any foreign subsidiaries of the CFC that would independently qualify as a CFC through indirect ownership.ection 1248 requires that any gain recognized on the sale or exchange of the stock of a CFC be treated as a dividend to the Section 1248 shareholders to the extent of the E&P of the CFC. The E&P of the CFC includes any foreign subsidiaries of the CFC that would independently qualify as a CFC through indirect ownership.
DEFINITION of 'Gain' A gain is an increase in the value of an asset or property. A gain arises if the selling or disposition price of the asset is higher than the original purchase or acquisition price. A gross gain refers to the positive difference between the sale price and the purchase price. A net gain takes transaction costs, such as commissions and other expenses into consideration. A gain may either be realized, i.e., when the asset is sold or unrealized, i.e., a paper gain. Another important distinction of a gain is that it may be taxable or non-taxable.