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
See All Related Terms »
sum of digits method
contract of employment
American Psychological Association (APA):
Chicago Manual of Style (CMS):
Modern Language Association (MLA):