Define capital gain. capital gain synonyms, capital gain pronunciation, capital gain translation, English dictionary definition of capital gain. n. The amount by which proceeds from the sale of a capital asset exceed the original cost. American Heritage
capital gain The positive difference between the adjusted cost base of an investment held as acapitalproperty and the proceeds of disposition you receive when you sell it. When you sell such an investment for more than you paid, you realize acapital gain. Related Terms: Capital gains yield The...
Capital Gain Vs. Capital Loss Definition When you sell a capital asset, you either have a: capital gain:when the price at which you sell is more than the price at which you purchased the asset capital loss:when the price at which you sell is less than the price at which you purchased...
based on the type of asset. Ex: If Shares, Equity Mutual Funds are for which Securities Transaction Tax(STT) has been paid, are transferred after being held for an year it class asLong Term Capital Gain. If Period of holding is less than 1 year it classifies asShort Term Capital Gain....
Capital gain taxes The U.S. Government taxes different kinds of income at different rates. Some types of capital gains, such as profits from the sale of a stock that you have held for a long time, are generally taxed at a more favorable rate than you...
User-friendly application allowing to calculate the capital gain realized on the sale of a real estate investment & related IRR, using leverage (debt quantum, interest rate, maturity) and by setting out some exit assumptions (year of sale, yearly RE market growth rate, initial purchase price of...
The IRS taxes your net capital gain, which is simply your total long- or short-term capital gains (investments sold for a profit) minus the corresponding long- or short-term total capital losses (investments sold at a loss). The strategic practice of selling off specific assets at a loss ...
Undistributed long-term capital gains are reported to shareholders on Form 2439. When a mutual fund makes a capital gain or dividend distribution, thenet asset value(NAV) drops by the amount of the distribution. This distribution does not impact the fund's total return. Tax-conscious mutual fun...
Unrecaptured section 1250 gain is an IRS tax provision where depreciation is recaptured when a gain is realized on the sale of depreciable real estate. more Long-Term Capital Gains and Losses: Definition and Tax Treatment A long-term capital gain or loss comes from the sale of an investment...
These will usually take the form of an income flow and/or capital gain (Enever, 1989). Real property is by definition essentially tangible. It is a legal interest in land and buildings classified as residential, commercial and including land (Littlefair, 1991)....