Capital Gain Distribution
A capital gain distribution passes a fund's realized capital gains to shareholders, often with taxable consequences.
Capital gain distribution terms for in-kind payouts, return of capital, and tax treatment of investment distributions.
Capital Gain and Distribution Tax Treatment terms explain how investment results are measured, compared, annualized, compounded, distributed, or translated into yield language.
Use this branch when the question depends on the exact return formula, time period, reinvestment assumption, fee treatment, tax treatment, or income-versus-price return split.
| Term | Use it for |
|---|---|
| Capital Gain Distribution | A tax, cost, distribution, or realized-status term that can change after-tax interpretation. |
| Capital Gains and Losses | A tax, cost, distribution, or realized-status term that can change after-tax interpretation. |
| In Specie | A term page that narrows this branch to a specific investing concept, evidence source, or decision point. |
| In-Kind Distribution | A tax, cost, distribution, or realized-status term that can change after-tax interpretation. |
| Return of Capital | A measurement term for comparing investment income, growth, or total performance. |
Check the formula, measurement period, compounding convention, cash-flow timing, reinvestment assumption, fees, taxes, currency, and whether the result is historical, expected, quoted, or realized.
This page is educational and does not recommend a specific investment strategy, security, tax treatment, or account choice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
A capital gain distribution passes a fund's realized capital gains to shareholders, often with taxable consequences.
Capital gains and losses measure profit or loss when capital assets such as stocks, bonds, funds, or property are sold.
In specie means transferring or distributing assets in their existing form rather than converting them to cash first.
In-kind distribution refers to the distribution of assets or property instead of selling assets and distributing the cash proceeds.
Return of capital is a distribution that gives investors back part of their invested principal rather than current income or profit.