capital gain

capital gain
The profit realized on the sale or exchange of a capital asset. I.R.C. No. 1201. The gain is the difference between the cost or the adjusted basis of an asset and the net proceeds from the sale or exchange of such asset

Black's law dictionary. . 1990.

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  • Capital gain — When a stock is sold for a profit, it s the difference between the net sales price of securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss. The New York Times Financial Glossary * * *… …   Financial and business terms

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  • Capital-gain distributions — доходы, получаемые инвесторами взаимного фонда, от продажи выросших в цене активов фонда. См. также: Показатели деятельности взаимных фондов Финансовый словарь Финам …   Финансовый словарь

  • capital gain or loss — n. The profit or loss realized when a capital asset is sold. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

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