常見例句權(quán)威例句In 2011 the fund lost money but still shoveled out a fat capital gain distribution.FORBES: How Many Funds Should You Own?If the IRS follows the same rule for event-type CVRs, the issuer recognizes no gain or loss on the CVR issuance, the repurchase of the CVR, or the lapse of the CVR, but a target shareholder generally must recognize an immediate capital gain or loss taking into consideration the fair market value of the CVRs received on the date of distribution.FORBES: Shadowy Shares: The Dark Side of Contingent Value Rights 返回 capital gain distribution