capital gain
Income derived from the sale of a capital asset, such as real estate, security or a mutual fund holding. Capital gain is calculated by subtracting the net selling price for the asset from the cost or cost basis. See Long Term Capital Gains; Short Term Capital Gains. Compare to capital loss.
Browse by Subjects
chargeable gains
business income
Subchapter M
taper relief
capital bonus
See All Related Terms »

sum of digits method
trade bill
current assets
contract of employment
gap financing