qualified capital gain
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1400B — for purposes of this section
Except as otherwise provided in this subsection, the term “qualified capital gain” means any gain recognized on the sale or exchange of—
(A) a capital asset, or
(B) property used in the trade or business (as defined in section 1231(b)).
26 U.S.C. § 1400F — for purposes of this section
Except as otherwise provided in this subsection, the term “qualified capital gain” means any gain recognized on the sale or exchange of—
(A) a capital asset, or
(B) property used in the trade or business (as defined in section 1231(b)).