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. . 2008.

Look at other dictionaries:

  • Long-Term Capital Gain Or Loss — A gain or loss from a qualifying investment owned for longer than 12 months and then sold. The amount of an asset sale that counts toward a capital gain or loss is the difference between the sale value and the purchase value. Long term capital… …   Investment dictionary

  • long-term capital gain or loss — n. A gain or loss that occurs from the sale of capital assets that have been held for the required length of time, usually at least one year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell.… …   Law dictionary

  • Capital gain — Capital Gains redirects here. For the radio show, see Capital Gains (radio show). A capital gain is a profit that results from investments into a capital asset, such as stocks, bonds or real estate, which exceeds the purchase price. It is the… …   Wikipedia

  • capital gain — a financial gain made from selling fixed assets such as land, buildings, or a business at a price above the original purchase price. Glossary of Business Terms When a stock is sold for a profit, the capital gain is the difference between the net… …   Financial and business terms

  • 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

  • Capital Gain — 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term… …   Investment dictionary

  • capital gain — noun a) An increase in the value of a capital asset b) An amount by which the value or the proceeds of the sale of a capital asset by its owner exceed its cost to the owner. Ant: capital loss …   Wiktionary

  • paper gain or loss — unrealized capital gain or loss on securities held in a portfolio based on a comparison of current market price to original cost. Bloomberg Financial Dictionary …   Financial and business terms

  • chargeable gain or loss — chargeable gain/chargeable loss Under the Taxation of Capital Gains Act 1992, a company is subject to corporation tax on capital gains at the same rate as for the remainder of its profits but the use of revenue losses to offset gains and of… …   Law dictionary

  • Nonrecurring Gain Or Loss — A one time or highly infrequent profit or loss. One time gains or losses are reported separately in a coporation s income statement net of income taxes and are not shown to affect earnings per share (EPS). Also referred to as extraordinary… …   Investment dictionary

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