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 ?
This new program was added to the tax code to encourage economic development in low-income communities while providing tax deferment incentives for investors that have unrealized capital gains.
The tax benefits available to those who invest in QOFs are likely to make QOF investments an attractive option for those in a position to recognize capital gains before Jan.
Specifically, the capital gains tax the IRS charges Americans on their investment profits is considerably less when you've held an investment for longer than a year.
Favorable tax rates continue to apply to capital gains, and losses continue to be used as offsets to capital gains and a limited amount of ordinary income.
904 foreign tax credit limitation, taxpayers may need to make complex adjustments to foreign capital gains and losses.
That's due to the fact that the maximum long-term capital gains rate increased for high-income taxpayers only a few years ago.
The capital gain portion of the distributions is comprised of long-term capital gains estimated at USD0.8462 per share and short-term capital gains estimated at USD0.4363 per share.
Arkansas policymakers, in this year's legislative session, maintained a 50 percent state capital gains tax exemption enacted in 2013.
IN A big relief to investors, the Central Board of Direct Taxes ( CBDT) has clarified that no capital gains tax will be charged on rollover of mutual fund fixed maturity plans ( FMP) beyond 36 months.
Long-term capital gains from real estate are taxed at 20%.
Kennedy put it in 1963 when he endorsed a cut in this tax: ''The tax on capital gains directly affects investment decisions, the mobility and flow of risk capital'' as well as ''the ease or difficulty experienced by new ventures in obtaining capital, and thereby the strength and potential for growth in the economy.''
Taipei, April 5, 2012 (CENS) -- In emulation of the practice of South Korea, the government may levy capital gains tax for securities on legal entities and major shareholders, while continuing to provide free tax treatment to individual investors.