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appreciation in value N ACCOUNT

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This provision shields the appreciation in value of the asset during the life of the decedent from any income taxation whatsoever.
en.wikipedia.org
Their motivation -- the quick appreciation in value of the property.
www.canindia.com
And the potential appreciation in value would be taxed at the capital gains rate - and perhaps could even be non-taxable through the use of the principal residence exemption.
www.theglobeandmail.com
But an investor can use the appreciation in value of the investment as security against other financial transactions.
theconversation.com
It has been one year and five months with no appreciation in value.
www.theglobeandmail.com
A simple way to avoid this misstep is to buy antiques, jewellery and art in your child's name originally, so that any appreciation in value belongs to them.
www.theglobeandmail.com

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