long-term capital gain financial definition of long-term capital gain. long-term capital gain finance term by the Free Online Dictionary.

Long-term capital gain

A profit on the sale of a security or mutual fund share that has been held for more than one year.

Long-Term Capital Gain

The profit one realizes by selling a position one has held for longer than one year. For example, if one buys a stock or bond and sells it five years later for more than what one paid, this is considered a long-term capital gain. The government wishes to encourage long-term investment, and as such, long-term capital gains are usually entitled to preferential treatment for tax purposes; that is, they are taxed at a lower rate than most other income. See also: Long-term capital loss.

Long-term capital gain (or loss). When you sell a capital asset that you have owned for more than a year at a higher price than you paid to buy it, any profit on the sale is considered a long-term capital gain.

If you sell for less than you paid to purchase the asset, you have a long-term capital loss.

Unlike short-term gains, which are taxed at your income tax rate, most long-term gains on most investments, including real estate and securities, are taxed at rates lower than the rates on ordinary income. Currently, those rates are 15% if you're in the 25% tax bracket or higher, and 5% if you are in the 10% or 15% bracket.

You can deduct your long-term losses from your long-term gains, and your short-term losses from your short-term gains, to reduce the amount on which potential tax may be due. You may also be able to deduct up to $3,000 in accumulated long-term losses from your ordinary income and carry forward losses you can't use in one tax year to deduct in the next tax year.

long-term capital gain

A gain on the sale of an asset held for more than one year.Currently longterm capital gains enjoy reduced tax rates over those imposed on short-term capital gains.

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capital gain Capital Gains Tax Capital Gains Treatment Incentive Stock Option ISO Jobs And Growth Tax Relief Reconciliation Act of 2003 Long-Term Capital Gains and Losses Long-Term Gain long-term loss Net Realized Capital Gains Per Share Net Unrealized Appreciation patent Portfolio turnover Section 1231 Gain or Loss short-term capital gain or loss Tax Loss Harvesting Tax-Efficient Funds unearned increment	However, the goal of clients who choose to not do a tax-free exchange is generally to pay tax at lower long-term capital gain rates, 15 percent maximum federal rate, rather than at ordinary income tax rates, 35 percent maximum federal rate. Lower rates: planning strategies to sell real estate at lower ... by Briskin, Robert A. / California CPA The lower rates on dividend and long-term capital gain income apply for both regular tax and AMT purposes. Post-JGTRRA AMT planning by Beck, Allen M. / The Tax Adviser Plum Creek's dividend is expected to be characterized as long-term capital gain income primarily because the income generated by the sale of Plum Creek's timber is considered long-term capital gain. Plum Creek Timber Company, Inc. Announces Quarterly Dividend of $0.42 ... by Business Wire	Long Bond Long Bonds Long Coupons Long end duration Long end of the yield curve Long Hedge Long Jelly Roll Long Leg Long Market Value Long only portfolio Long Position Long Position in an Option Long Rate Long Run Long Run Incremental Cost Long short portfolio Long Shot Long Squeeze Long Straddle Long Term Long-Range Budget Long-Term Long-Term Anticipation Securities Long-Term Assets Long-Term Bond long-term capital gain Long-Term Capital Gains and Losses Long-Term Capital Management Long-Term Care Long-Term Care Insurance Long-Term Contract long-term debt Long-Term Debt Ratio Long-Term Debt to Capitalization Ratio Long-Term Debt-to-Equity Ratio Long-term debt/capitalization Long-Term Debt/Capitalization Ratio Long-Term Equity Anticipation Securities Long-Term Financial Plan Long-Term Financing Long-Term Forward Contract Long-Term Forward Contracts Long-Term Gain Long-Term Goals Long-Term Interest Rate Long-Term Investing Long-Term Investor Long-Term Lease Long-Term Liabilities Long-Term Liability long-term loss	Long-Term Action Plan Long-Term Acute Care Long-Term Agricultural Research Long-Term Ambulatory Monitoring Long-Term and Expanded Program of Oceanic Research Long-Term Anticipation Securities Long-Term Archive and Notary Services Long-Term Archive and Notary Services Working Group Long-term asset Long-term asset Long-term assets Long-term assets Long-Term Astigmatic Drift Long-Term Average Failure Intensity Long-Term Average Spectrum Long-Term Bond Long-Term Bonds Long-Term Bone Marrow Long-Term Bone Marrow Cultures Long-Term Brands Long-Term Bridge Performance Long-Term Budget Long-Term Budgets Long-Term Business Plan Long-Term Buy & Hold Long-Term Capital Appreciation Pool long-term capital gain Long-Term Capital Gains Long-Term Capital Gains and Losses Long-term capital loss Long-Term Capital Losses Long-Term Capital Management Long-Term Capital Management LP Long-term care Long-term care Long-term care Long-term care Long-term care Long-term care Long-Term Care Administration Long-Term Care Facilities Long-Term Care Facilities Long-Term Care Facilities Long-Term Care Facilities Long-Term Care Facilities long-term care facility long-term care facility long-term care facility long-term care facility long-term care facility Long-Term Care Group Specialist Long-Term Care Initiative Long-term care insurance Long-Term Care Linked Insurance Long-Term Care Nursing Facility Long-Term Care Partnership Long-Term Care Physicians Section

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capital gain
Capital Gains Tax
Capital Gains Treatment
Incentive Stock Option
ISO
Jobs And Growth Tax Relief Reconciliation Act of 2003
Long-Term Capital Gains and Losses
Long-Term Gain
long-term loss
Net Realized Capital Gains Per Share
Net Unrealized Appreciation
patent
Portfolio turnover
Section 1231 Gain or Loss
short-term capital gain or loss
Tax Loss Harvesting
Tax-Efficient Funds
unearned increment

However, the goal of clients who choose to not do a tax-free exchange is generally to pay tax at lower long-term capital gain rates, 15 percent maximum federal rate, rather than at ordinary income tax rates, 35 percent maximum federal rate.

Lower rates: planning strategies to sell real estate at lower ... by Briskin, Robert A. / California CPA

The lower rates on dividend and long-term capital gain income apply for both regular tax and AMT purposes.

Post-JGTRRA AMT planning by Beck, Allen M. / The Tax Adviser

Plum Creek's dividend is expected to be characterized as long-term capital gain income primarily because the income generated by the sale of Plum Creek's timber is considered long-term capital gain.

Plum Creek Timber Company, Inc. Announces Quarterly Dividend of $0.42 ... by Business Wire

Long end of the yield curve