Finance

Capital Gains

Definition

The profit earned from selling an asset for more than its purchase price, subject to taxation at different rates depending on how long the asset was held.

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Capital gains occur when you sell an asset such as stocks, real estate, or collectibles for more than you originally paid. The gain is the difference between the selling price and the cost basis, which includes the original purchase price plus any improvement costs.

Capital gains are classified as short-term (assets held for one year or less) or long-term (held for more than one year). Short-term gains are taxed at your ordinary income tax rate, while long-term gains benefit from preferential tax rates of 0%, 15%, or 20% depending on your taxable income.

Strategies to minimize capital gains taxes include tax-loss harvesting (offsetting gains with losses), holding investments for over a year, using tax-advantaged accounts like IRAs and 401(k)s, and gifting appreciated assets to charity.

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