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Hands holding documents with title capital gains tax CGT. Closeup on notebook over vintage desk background, front focus on wooden blocks with letters making Capital Gains Tax text Capital gains form for federal income tax return and calculator. Federal tax return, income tax and tax refund concept Capital gains tax is shown on the business photo using the text Stock Market Growth with Upward Arrow on City Skyscrapers Capital Gains. The word Capital Gains in the background of the US dollar. Investment Returns, Asset Appreciation, and Capital Gains Concept. Green investment growth concept with capital gains text on a rising bar chart. Capital Gains money Capital gains tax text message written on note page with calculator top view on wooden background Capital gains tax - word concept on building blocks, text Writing note showing Capital Gains. Business concept for Bonds Shares Stocks Profit Income Tax Investment Funds Woman wear formal work suit presenting presentation using smart device Increase in a capital asset's value known as capital gains, which is realized upon the asset's sale.