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capital gain
(redirected from Capital gains)

    Also found in: Wikipedia, Hutchinson 0.01 sec.
Capital Gain
An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short-term (one year or less) or long-term (more than one year), and must be claimed on income taxes.

Notes:
Long-term capital gains are usually taxed at a lower rate than regular income. This is done to encourage entrepreneurship and investment in the economy.

Capital gain
When a stock is sold for a profit, the capital gain is the difference between the net sales price of the securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss.
capital gain
The amount by which proceeds from the sale of a capital asset exceed the cost basis.
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The federal government's Budget 2006 proposals to eliminate capital gains tax on donations of publicly-traded securities to public charities, has been welcomed whole heartily by the charitable sector.
Budget erases gains tax on stock gifts, boon for charities and some ... by Community Action
643(b)-1 explains that it will respect state statutes that provide for a reasonable apportionment between the income and remainder beneficiaries of a trust's total return for the year, including ordinary and tax-exempt income, capital gains and appreciation.
Final regs. define "income" under sec. 643 by Spoor, F. Gordon / The Tax Adviser
That's why the Section 1031 exchange, a method of protecting capital gains on real estate from unnecessary tax liability that was made popular by California property owners, is increasingly in favor here in New York as property values continue soaring.
Trading spaces: 1031 swaps still a good deal by Saul, Michael / Real Estate Weekly
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