capital gain

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Related to Capital gains: capital gains tax

capital gain

n.
The amount by which proceeds from the sale of a capital asset exceed the original cost.

capital gain

n
(Accounting & Book-keeping) the amount by which the selling price of a financial asset exceeds its cost

cap′ital gain′


n.
profit from the sale of assets, as bonds or real estate.
[1920–25]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.capital gain - the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold
financial gain - the amount of monetary gain
References in periodicals archive ?
12 (twelve cents) and an annual distribution from realized capital gains in the amount of $.
However, according to Wiesner, the fate of capital gains and the other tax provisions that impact the industry are captive to resolution of more fundamental issues, such as how to mix budget cuts with tax changes to achieve the budget targets.
A portion of the dividends paid by REITs may be recharacterized for tax purposes following year-end as capital gains and/or return of capital.
1211(b)(1) limits the deduction of capital losses to $3,000 after they have been netted against capital gains.
Both the administration and the Senate Republican proposals include a child tax credit, tax cuts for education and training, expanded tax relief for individual retirement accounts and a reduction in capital gains taxes.
After years of deriding any cuts in the capital gains tax as a handout to country club Republicans, Democrats in Congress have softened their opposition and, in some cases, have come to support a reduction in the tax, increasing the likelihood of a compromise this year on the long-running and often bitter partisan dispute.
18 (eighteen cents) per share and an annual distribution from realized capital gains in the amount of $0.
CPAs should read the detailed instructions in this announcement for changes in the following forms: 1997 Form 1099-DIV, Dividends and Distributions; 1997 Form 1099-B, Broker and Barter Exchange Transactions; 1996 Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, for 1996-97 fiscal years ending after May 6, 1997; and 1996 schedules K and K-1 for partnerships, S corporations and estates with 1996-97 fiscal years ending after May 6, 1997.
Essentially, there are three ways to incur tax liabilities from mutual funds: capital gains distributions by the fund; dividend distributions by the fund; and capital gains arising from the sale or exchange of shares.
1298(a) PFIC attribution rules "at any time during the [QEF's] taxable year" has to include in gross income an amount equaling his or her "pro-rata share" of the QEF's ordinary earnings and long-term capital gains.
Because the one-time exclusion on capital gains tax on the sale of a residence for sellers over 55 years old is capped at $155,000 of gain, properties which exceed this are now liable for the tax.