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Capital Gain

Income from an investment in a capital asset such as stocks, bonds, or property. A capital asset is specifically owned for personal purposes and not for business. A capital gain is a profit from the sale of a capital asset that exceeds the original purchase price. If the proceeds from the sale are less than the purchase price, it is considered a capital loss. Capital gains are subject to more favorable tax treatment than ordinary gains.

See also: Capital Loss, Holding Period