Capital gain

Filed Under: Taxation

1 definition found for this term.
Definitions are presented in the order source books were published (most recent first).


An increase in the money value of a capital asset, such as a share, bond, parcel of land, antique, or other asset, which results in a profit if the asset is sold. For example, if a share is bought at $26 and sold at $30, there is a capital gain of $4. The taxable capital gain is three-quarters of this amount, or $3.

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