capital gain

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

American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

capital gain

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

Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

cap′ital gain′

profit from the sale of assets, as bonds or real estate.

[1920–25]

ThesaurusAntonymsRelated WordsSynonymsLegend:

Noun

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

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References in periodicals archive

Once an unrealized capital gain is invested in a QOF, the tax deferment is incentivized by the length of the investment.

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Specifically, a taxpayer can defer any amount of capital gain to the extent it is reinvested in one or more QOFs within the 180-day period beginning on the date the capital gain property is sold.

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So, for example, a taxpayer might have a passive income 20% capital gain, in which case the income category is passive and the rate group is 20%.

Adjustments of foreign capital gains and losses for the foreign tax credit

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When you sell a capital asset, the difference between the basis in the asset and the amount you sell it for is a capital gain or a capital loss.

Many pay state capital gains tax

This is because if the property is sold within three years of purchase, the short-term capital gain is calculated by deducting from the sale price the cost of acquisition, the money spent on improving the property and the transfer cost.

Ensuring a Softer Grip

The tax increase will definitely hurt the sale of those properties that have been held for long term, since their capital gain is substantial.

Capital gains tax increase impacts commercial real estate

Typically, highly appreciated assets are good candidates for a CRT because the trustee can sell the assets and, as a tax-exempt entity, the trust will not be liable for capital gain taxes, so there are more funds available for investment.

The crux of CRUTs: charitable remainder unitrusts provide donors giving opportunity, income

Taxpayers must own an identifiable asset that was disposed of in a sale or exchange if they want to report a capital gain. In addition, they must list all the reasons for filing an amended return on the refund claim if they want the opportunity for a court to consider those reasons.

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Price Responses to Changes in Anticipated Capital Gain Taxes

Capital gains taxes and equity prices