- In business, profits made from a capital transaction (i.e., the buying and selling of assets). In general, the difference between the price something is sold for and the original price paid for it (plus improvements or investments accrued during the period of ownership).
Business law dictionary. 2015.
Look at other dictionaries:
capital gains — index boom (prosperity) Burton s Legal Thesaurus. William C. Burton. 2006 capital gains … Law dictionary
capital gains — plural noun Profits from the sale of bonds or other assets • • • Main Entry: ↑capital * * * noun [plural] : money that you get by selling property at a higher price than the price that you paid to buy it Stock sales resulted in millions of… … Useful english dictionary
Capital-Gains — [ kæpɪtl geɪnz] Plural, Kapitalgewinne … Universal-Lexikon
capital gains — n [plural] profits you make by selling your possessions … Dictionary of contemporary English
capital gains — N PLURAL Capital gains are the profits that you make when you buy something and then sell it again at a higher price. He called for the reform of capital gains tax … English dictionary
capital gains — /ˌkæpɪt(ə)l geɪnz/ plural noun money made by selling a fixed asset or by selling shares (NOTE: If the asset is sold for less than its purchase price, the result is a capital loss.) COMMENT: In the UK capital gains tax is payable on the sale of… … Dictionary of banking and finance
capital gains — noun Capital gains is used before these nouns: ↑tax … Collocations dictionary
capital gains — noun (plural) profits you make by selling your possessions … Longman dictionary of contemporary English
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
capital gains tax — (CGT) When you sell a capital asset such as a property or shares, the profit is treated as a capital gain rather than income and is subject to Capital Gains Tax. This is the difference between the base cost (i.e. the acquisition cost) and the… … Law dictionary