qualified capital gain
Defined in 2 places — 1 distinct definitions of the United States Code.
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)).
Same definition in 2 sections
- 1997–present26 U.S.C. § 1400BInternal Revenue Code · Zero percent capital gains rate · for purposes of this section
- 2000–present26 U.S.C. § 1400FInternal Revenue Code · Renewal community capital gain · for purposes of this section