Capital Gains in United States

Plain-English Law

Capital Gains as defined by Nolo’s Encyclopedia of Everyday Law (p. 437-455):

The profit on the sale of a capital asset, such as stock or real estate.

Finding the law: Capital Gains in the U.S. Code

A collection of general and permanent laws relating to capital gains, passed by the United States Congress, are organized by subject matter arrangements in the United States Code (U.S.C.; this label examines capital gains topics), to make them easy to use (usually, organized by legal areas into Titles, Chapters and Sections). The platform provides introductory material to the U.S. Code, and cross references to case law. View the U.S. Code’s table of contents here.