capital gain


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Related to capital gain: Capital gain 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 ?
Some might think that because the federal capital gains tax has been cut, these taxes aren't worth worrying about.
The taxpayer may claim a long-term capital gain on the sale of the unwanted property.
12 capital gain represents Tri-Continental's 2006 realized net capital gains in excess of its capital loss carryforward.
Adjusted net capital gain also includes qualified dividend income (discussed below).
Thus, if there is a vertical carve-out, the second factor--character of the asset--determines whether the sale proceeds should be taxed as ordinary income or capital gain.
However, section 1235(a) allows certain taxpayers to receive long-term capital gain treatment if "all substantial rights" or an "undivided interest" in the patent is transferred.
Longtime homeowners who sell their houses could net a tidy profit thanks to modified capital gains regulations proposed in the new federal tax bill.
Bendix attributed the capital gain income to the earnings activity of the parent rather than the subsidiaries and found that the business purpose for those activities supplied the rational relationship between the pin and the New Jersey business.
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.
Finally, the Service was bothered that without a change to the existing rules, an income beneficiary could receive tax-free distributions of, essentially, a portion of the trust's capital gain, while the remainder beneficiary pays the tax thereon.
Long-term capital gain rates apply to a sale of property that is a capital asset held more than one year.