Law Dictionary

To search for a particular term please use the following search box.

capital gain distribution

(Tax Law)

An allocated amount paid to, or treated as paid to, a shareholder by a mutual fund, regulated investment company, or real estate investment trust from its net realized long-term capital gains. This amount is in addition to any ordinary dividend paid to the shareholder. You will receive a statement from the payer if this applies to you.

Source : Internal Revenue Service - United States Department of Treasury

Language : English

Return

Return to Law Dictionary Index