capital gain
capital gain 资本利得；资本收益 指资产在出售或交易时获取的利润，即资产的成本价或购买价与再出售或交易价之间的差额。
capital gain
capital gain
The profit realized when a capital asset is sold or exchanged. — Also termed capital gains. Cf. ordinary gain under GAIN(3); capital loss under LOSS. [Cases: Internal Revenue 3230.1–3234. C.J.S. Internal Revenue §§ 128–129, 132, 490–491.]
capital gain
capital gain. The profit realized when a capital asset is sold or exchanged. — Also termed capital gains. Cf. ordinary gain under GAIN(3); capital loss under LOSS. [Cases: Internal Revenue 3230.1–3234. C.J.S. Internal Revenue §§ 128–129, 132, 490–491.] “Throughout most of the history of income taxation in the U.S., a distinction has been drawn between