Letter C
tax

Capital Gain

The gain realized from the sale or exchange of a capital asset, taxed at preferential rates if the asset was held more than one year (long-term).

Related terms

More legal terms starting with C

See all letter-C terms →

Looking for citation help? How to cite law · Citation methodology

See also: Full glossary index

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.