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 ?
1(g)(3), if a child's unearned income included net capital gains and/or qualified dividends, it was allocated between the parent and the child (because, under Sec.
Lower Tax Rates on Long-Term Capital Gains and Qualified Dividends
Because of the jump in real estate prices, I've realized a nice return on my investment and I'm worried about paying huge capital gains taxes.
Generally, clients would be advised to invest for capital gains to take advantage of the deferral and preferential rates.
Buyers are out there in the marketplace, and they're ready to take advantage of low, mortgage interest rates and the new capital gains tax reforms, as well as the new tax advantages for first-time home buyers.
Longtime homeowners who sell their houses could net a tidy profit thanks to modified capital gains regulations proposed in the new federal tax bill.
Why, you might ask, do supply-siders focus on cutting taxes on the wealthiest Americans, through reductions in capital gains taxes and in the marginal tax rate for the top income bracket?
Director, Division of Taxation,(2) held that capital gains from stock sales may constitutionally be apportioned where the stated purpose for the stock acquisitions and divestitures was to expand existing operations and enter new businesses.
To the extent that the aggregate amount distributed by the Fund based on a fixed percentage of its net asset value exceeds its current and accumulated earnings and profits, the amount of that excess would constitute a return of capital or net realized capital gains for tax purposes.
However, the court was concerned about taking an "approach that could potentially convert all capital gains into ordinary income [or] one that could convert all ordinary income into capital gains" For example, a stock's value is the present discounted value of the company's future profits.
Under the Jobs and Growth Tax Relief Reconciliation Act of 2003, long-term capital gains (i.
Since individuals (including S corporation shareholders) prefer capital gains to ordinary income--as do corporations with capital losses--the character issue may be significant.