net capital gain
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1 — in this section
For purposes of this subsection, the term “net capital gain” means net capital gain (determined without regard to this paragraph) increased by qualified dividend income.
26 U.S.C. § 1222 — for purposes of this subtitle
The term “net capital gain” means the excess of the net long-term capital gain for the taxable year over the net short-term capital loss for such year.
26 U.S.C. § 4982 — for purposes of this section
The term “net capital gain” has the meaning given such term by section 1222(11) (determined by treating the 1-year period ending on October 31 of the calendar year as the company's taxable year).