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.
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annual exemptions
Subchapter M
chargeable asset
corporation tax
capital bonus
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medium of exchange
minority shareholder
Group of Seven (G7)
Financial Accounting Standards Board (FASB)