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In the US, short-term capital gains are generally taxable as ordinary income.
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In the US, short-term capital gains are generally taxable as ordinary income.
1. Long-term capital gains are usually taxed at a lower rate than regular income. This is done to encourage entrepreneurship and investment in the economy.
2. Tax conscious mutual fund investors should determine a mutual fund's unrealized accumulated capital gains, which are expressed as a percentage of its net assets, before investing in a fund with a significant unrealized capital gain component. This circumstance is referred to as a fund's capital gains exposure. When distributed by a fund, capital gains are a taxable obligation for the fund's investors.
2) бухг. выигрыш от продажи капитального имущества (превышение выручки над оценкой с учётом износа), рост стоимости капитального имущества