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capital gain

   Also found in: Legal, Financial, Acronyms, Wikipedia, Hutchinson 0.03 sec.
capital gain
n.
The amount by which proceeds from the sale of a capital asset exceed the original cost.
capital gain
n
(Economics, Accounting & Finance / Accounting & Book-keeping) the amount by which the selling price of a financial asset exceeds its cost
ThesaurusLegend:  Synonyms Related Words Antonyms
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


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? Mentioned in ? References in periodicals archive
 
Whether a sale of the right to lottery payments results in capital gain or ordinary income is one of first impression in the Third Circuit.
Sale of lottery payments produces ordinary income by O'Driscoll, David / The Tax Adviser
However, the goal of clients who choose to not do a tax-free exchange is generally to pay tax at lower long-term capital gain rates, 15 percent maximum federal rate, rather than at ordinary income tax rates, 35 percent maximum federal rate.
Lower rates: planning strategies to sell real estate at lower ... by Briskin, Robert A. / California CPA
Although the 2003 Tax Act had other wonderful features for agriculture, including the $100,000 depreciation write-off and the 50% bonus deduction for new assets, some of the real money lies in its new capital gain rates.
New tax bill unlocks farmland sales by Biebl, Andrew R. / Top Producer
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