Copyright © Philip M. Parker, INSEAD. Terms of Use.
Definition: Capital Gain |
Capital GainNoun1. The amount by which the selling price of an asset exceeds the purchase price. Source: WordNet 1.7.1 Copyright © 2001 by Princeton University. All rights reserved. |
| Domain | Definitions |
Business | Acquired on the cession of company rights. Source: European Union. (references) |
| Money made by selling fixed assets or certain other types of property. Source: European Union. (references) | |
Source: compiled by the editor from various references; see credits. | |
(From Wikipedia, the free Encyclopedia)
In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income, but the tax rate is lower for "long-term capital gains", which are gains on assets that had been held for over one year before being sold. The tax rate on long-term gains was reduced in 2003 to 15%, or to 5% for individuals in the lowest two income tax brackets. Short-term capital gains are taxed at a higher rate: the ordinary income tax rate. In 2013 these reduced tax rates will "sunset", or revert back to the rates in effect before 2003, which were generally 20%.
Technically, a "cost basis" is used, rather than the simple purchase price, to determine the taxable amount of the gain. The cost basis is the original purchase price, adjusted for various things including additional improvements or investments, taxes paid on dividends, certain fees, and depreciation.
Exemptions from capital gains taxes in the United States include:
Source: adapted by the editor from Wikipedia, the free encyclopedia under a copyleft GNU Free Documentation License (GFDL) from the article "Capital gain."
Crosswords: Capital Gain |
| English words defined with "capital gain": investor. (references) |
| Specialty definitions using "capital gain": capital gain or loss ♦ immovable property transfer tax. (references) |
| Domain | Title |
Books | |
Source: compiled by the editor from various references; see credits. | |
| Subject | Topic | Quote |
Economic History | Brazil | Taxes- Dividend and capital gain remittances are subject to a 15 percent income withholding tax. (references) |
Cyprus | When a sizable portfolio investment is liquidated, the Central Bank reserves the right to demand the gradual transfer abroad of the capital gain, in order to mitigate possible negative effects on the balance of payments and foreign exchange reserves. (references) | |
Political Economy | FINLAND | The sole exception was bank interest, on which the tax rate was increased from 20 to 25 percent at the beginning of 1994. The corporate and capital gain income tax rate was increased from 28 per cent to 29 per cent in January 2000. (references) |
Source: compiled by the editor from ICON Group International, Inc.; see credits. | ||
| The following statistics estimate the number of searches per day across the major English-language search engines as identified by various trade publications. Hyperlinks lead to commercial use of the expression at Amazon.com. |
| Language | Translations for "capital gain"; alternative meanings/domain in parentheses. | ||||||||||||||||
Danish | realisationsgevinst. (various references) | ||||||||||||||||
Dutch | vermogenswinst (capital gains), koerswinst (capital profit), kapitaalwinst. (capital gains), kapitaalwinst. (various references) | ||||||||||||||||
Finnish | myyntivoitto (capital gains), luovutusvoitto. (various references) | ||||||||||||||||
French | plus-value en capital, plus-value de capitaux, plus-value d'actif, plus-value, gain fortuit, gain en capital (capital gains, capital profit), gain de capital. (various references) | ||||||||||||||||
German | wertzuwachs (accreted value, accretion, accretion value, increment, value added), Veräußerungsgewinn (capital gains). (various references) | ||||||||||||||||
Greek | πραγματική δημιουργία της υπεραξίας (actually realized capital gain), τεκμαρτό κεφαλαιακό κέρδος (imputed capital gain). (various references) | ||||||||||||||||
Hungarian | tõkenyereség. (various references) | ||||||||||||||||
Italian | utile del capitale, reddito di capitale, plusvalenza dell'attivo, guadagno in conto capitale. (various references) | ||||||||||||||||
Japanese Kanji | キャ"ネ判 (cabbage, cabin, cabinet size, camel, camisole, capital letter, capital loss, capitalism, captain, CAPTAIN System, caption, capture, caramel, caravan, caraway, carburetor, career, career government employee, career woman, carrier, carry, character, Character and Pattern Telephone Access Information System, character display, character in a manga or anime, light mountain-climbing shoes). (various references) | ||||||||||||||||
Japanese Katakana | キャ"タルゲイン . (various references) | ||||||||||||||||
Pig Latin | apitalcay aingay mais-valia de activo, ganhos de capital. (various references) plusvalía (added value, appreciation, betterment). (various references) | ||||||||||||||||
Misspellings | |
"Capital Gain" is suggested in spellcheckers for the following: capital gian. (additional references) | |
| Source: compiled by the editor, based on several corpora (additional references). | |
Scrabble® Enable2K-Verified Anagrams | |
| Words within the letters "a-a-a-c-g-i-i-l-n-p-t" | |
-2 letters: aplanatic, placating. | |
-3 letters: antalgic, patagial, plaiting, platinic. | |
-4 letters: acapnia, actinal, actinia, agnatic, analgia, aplitic, cantala, capital, captain, catalpa, catling, ignatia, intagli, paginal, patagia, pigtail, pintail, placing, platina, plating, tailing, talcing, tilapia. | |
-5 letters: acting, agapai, agnail, ailing, alpaca, apical, capita, caplin, captan, catlin, catnap, catnip, citing, inclip, italic, lacing, nilgai, pacing, paling, pataca, patina, pianic. | |
| Source: compiled by the editor from various references; see credits. SCRABBLE® is a registered trademark. All intellectual property rights in and to the game are owned in the U.S.A and Canada by Hasbro Inc., and throughout the rest of the world by J.W. Spear & Sons Limited of Maidenhead, Berkshire, England, a subsidiary of Mattel Inc. Mattel and Spear are not affiliated with Hasbro. | |
Hexadecimal (or equivalents, 770AD-1900s) (references)43 61 70 69 74 61 6C 47 61 69 6E |
| Leonardo da Vinci (1452-1519; backwards) (references)
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Binary Code (1918-1938, probably earlier) (references)01000011 01100001 01110000 01101001 01110100 01100001 01101100 00100000 01000111 01100001 01101001 01101110 |
HTML Code (1990) (references)C a p i t a l   G a i n |
ISO 10646 (1991-1993) (references)0043 0061 0070 0069 0074 0061 006C 0047 0061 0069 006E |
Encryption (beginner's substitution cypher): (references)37678275866778241677580 |
| 1. Definition 2. Crosswords 3. Usage: Commercial 4. Quotations: Non-fiction | 5. Expressions: Internet 6. Translations: Modern 7. Derivations 8. Anagrams | 9. Orthography 10. Bibliography |
Copyright © Philip M. Parker, INSEAD. Terms of Use.
