From Longman Dictionary of Contemporary Englishcapital gainsˌcapital ˈgains noun [plural] BBprofits you make by selling your possessions
Examples from the Corpus
capital gains• Instead, you can use your annual capital gains tax exemption-currently £7,200-to shelter the returns from the taxman.• Income is not a big deal, with the average stock yielding only 2 percent, but capital gains can be trouble.• It is quite likely that a future tax law will reinstitute favorable tax treatment for capital gains.• The businessman will pay $ 56,000 in capital gains tax, leaving him with a negative after-tax return on investment.• You do not invest in the equity market to make capital gains!• The third was the abolition of capital gains tax on unit trust portfolios in 1980.• Such techniques are not available to middle-class families with modest savings, or to small business owners holding long-term capital gains.• In concept it was an equivalent to the capital gains tax which would have been levied had the building been sold. 