specified gain
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4982 — for purposes of this section
The term “specified gain” means ordinary gain from the sale, exchange, or other disposition of property (including the termination of a position with respect to such property). Such term shall include any foreign currency gain attributable to a section 988 transaction (within the meaning of section 988) and any amount includible in gross income under section 1296(a)(1).