Capital gain 301870 225908891 2008-07-15T23:36:08Z Epbr123 1395162 Reverted edits by [[Special:Contributions/207.225.232.131|207.225.232.131]] to last version by Mark ok7 (using [[WP:HG|Huggle]]) {{redirect|Capital Gains|the radio show|Capital Gains (radio show)}} A '''capital gain''' is a [[profit]] that results from the sale or exchange of a [[capital asset]]; such as "''stocks''", "''bonds''", or "''real estate''" which exceeds the purchase price. On the other hand a '''capital loss''' arises if the sale proceeds of a capital asset are less than the purchase price. Capital gains arise in relation to real assets, such as [[property]], financial assets, such as [[shares]] or [[Bond (finance)|bonds]], and [[intangible assets]] such as [[goodwill_(accounting)|goodwill]]. Many jurisdictions impose a [[capital gains tax]] on capital gains of an individual or [[corporation]], although relief may be available to exempt capital gains in relation to holdings in certain assets such as significant [[common stock]] holdings, provide incentives for [[entrepreneurship]], or compensate for the effects of [[inflation]]. [[Category:Taxation]] {{tax-stub}} [[fr:Plus-value]] [[it:Capital gain]] [[ja:キャピタル・ゲイン]] [[nl:meerwaarde]] [[pl:Capital gain]]