Capital Gain Distributions

Capital Gains Distribution

An amount of money paid to shareholders of a mutual fund from its capital gains over the course of a year. That is, a mutual fund takes its capital gains over a year and divides them among shareholders, who are then responsible for capital gains taxes. Capital gains distributions are usually made at the end of each calendar year and they reduce the fund's net asset value. Because of the existence of capital gains distributions, some analysts advise against purchasing mutual funds at the end of a calendar year because a shareholder will become instantly liable for capital gains taxes.

Capital Gain Distributions

Amounts paid by mutual funds, regulated investment companies, and real estate investment trusts that represent the shareholder's portion of gain from the sale of capital assets owned by these investment companies. Capital gain distributions are taxed in the year constructively received and are always considered to be held long term.

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M2 EQUITYBITES-September 10, 2015-Cohen & Steers Total Return Realty Fund Inc announces quarterly and capital gain distributions

Cohen & Steers Total Return Realty Fund Inc announces quarterly and capital gain distributions

Manage increasing mutual fund capital gain distributions

Mid-year tax planning adjustments for your clients

As a result, mutual funds and real estate investment trusts reporting capital gain distributions to their shareholders must identify, the types of capital gains distributed.

Implementation of the TRA '97 information reporting provisions

2614 per share, for aggregate additional annual capital gain distributions of $0.

Global High Income Fund Inc. -- Distribution Characteristics for December 2007

When an estate or trust owns shares of a regulated investment company (RIC), the question often arises as to whether short-term capital gain distributions received from the RIC should be allocated to the estate's or trust's accounting income or corpus; that is, should the distributions be treated as ordinary income or capital gain?

Short-term capital gain distributions from a RIC - accounting income or corpus?

SAN FRANCISCO -- The Forward Funds have announced short- and long-term capital gain distributions.

Forward Funds Announce 2007 Capital Gain Distributions

1131 per share, 31% represents short-term capital gain distributions and 13% represents long-term capital gain distributions.

Global High Income Fund Inc. -- Distribution characteristics for January 2007

49 per share paid in each of the last three quarters of 2006 are classified for income tax purposes as capital gain distributions taxable at the 15 percent rate.

Potlatch Corporation Announces Tax Treatments for 2006 Dividend Distributions

1125 per share, 39% represents short-term capital gain distributions, and 13% represents return of capital.

Global High Income Fund Inc. -- Distribution Characteristics for December 2006

DIVIDEND CAPITAL REALTY INCOME ALLOCATION FUND DECLARES SPECIAL INCOME AND CAPITAL GAIN DISTRIBUTIONS

Dividend Capital Realty Income Allocation Fund Declares Special Income and Capital Gain Distributions

have announced the following income dividends and capital gain distributions.

Julius Baer Funds - Dividends and Distributions

Ex-dividend date for the special income dividend and capital gain distributions is December 19, 2006.

RMK Multi-Sector High Income Fund Declares $0.28 Per Share Year-End Distributions