capital gain
Definition
Profit realized from the sale (disposal) of a capital asset, or from holding it during a period when its market value is increasing. Such gains usually attract capital gains tax.
capital gain is in the Accounting & Auditing, Banking, Commerce & Finance and Investing subjects.
capital gain appears in the definitions of the following terms:
appreciated asset,
collapsible corporation,
withdrawal plan,
cumulative return,
limited partnership,
floating rate bond,
bed and breakfast deal,
capital gains distribution,
flat yield,
after-tax real rate of return
and
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