What are income capital gains or losses?

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Tax Law - Income Tax Law - General Income Tax Law Questions
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What are capital gains or losses?

Capital gains or losses are gains or losses from the sale or exchange of capital assets. These words require a discussion of several basic concepts in income tax law, namely (1) how do you determine gain or loss, (2) what is a capital asset, and (3) what is a sale or an exchange. Free Tax Debt Analysis!
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