unrealized appreciation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 341 — for purposes of this section
For purposes of subparagraph (A) and paragraph (5)(A), the term “unrealized appreciation” means, with respect to any asset, the amount by which—
(i) the fair market value of such asset, exceeds
(ii) the adjusted basis for determining gain from the sale or other disposition of such asset.