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Definition of Capital gain
1. Noun. The amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold.
Definition of Capital gain
1. Noun. (economics) An increase in the value of a capital asset ¹
2. Noun. (business finance) An amount by which the value or the proceeds of the sale of a capital asset by its owner exceed its cost to the owner. ¹
¹ Source: wiktionary.com
Lexicographical Neighbors of Capital Gain
Literary usage of Capital gain
Below you will find example usage of this term as found in modern and/or classical literature:
1. General Explanation of Tax Legislation Enacted in 1998: Report of the Joint edited by William Roth, Bill Archer (2000)
"Generally, the 1997 Act reduced the maximum rate on the adjusted net capital gain
of an individual from 28 percent to 20 percent and provided a 10-percent ..."
2. Forest Owners' Guide to the Federal Income Tax by William C. Siegel, William L. Hoover, Harry L. Haney, Jr., Karen Liu (1996)
"capital gain Status is Still Important—Even if your taxable income is low enough
so that net capital gains are taxed at the same rate as ordinary income, ..."
3. Model Tax Convention on Income and on Capital by OECD Staff, OECD. Committee on Fiscal Affairs, Oecd (2000)
"Under certain circumstances, though there is an alienation no realised capital
gain is recognised for tax purposes (eg when the alienation proceeds are used ..."
4. Taxation and Household Saving: Country Surveys = Fiscalité Et épargne Des by OECD Staff, Oecd, OCDE (1994)
"In both cases the capital gain is calculated as the difference between the ...
4) capital gains arising from term transfer of bonds; the capital gain is ..."
5. Model Tax Convention on Income and on Capitalby Oecd, OECD. Committee on Fiscal Affairs, (Paris) Organisation for Economic Co-ope, OECD Staff, Organisation for Economic Co-operation, Development. by Oecd, OECD. Committee on Fiscal Affairs, (Paris) Organisation for Economic Co-ope, OECD Staff, Organisation for Economic Co-operation, Development. (2000)
"Under certain circumstances, though there is an alienation no realised capital
gain is recognised for tax purposes (eg when the alienation proceeds are used ..."
Other Resources:
