資本利得
capital gain
通過購買或其他方法獲得的資產的市場價值或帳面價值與通過銷售或處理固定資產所實現的價值之間的收益差額。自1987年起，對個人資本收益實行２８％的高稅率。
Portion of the total GAIN recognized on the sale or exchange of a noninventory asset which is not taxed as ORDINARY INCOME. Capital gains have historically been taxed at a lower rate than ordinary income.