LONG-TERM CAPITAL GAIN: EXAMPLE
01.Core Concepts
Gill purchased 100 shares of Reef Nove lties, Inc. stock on March 17 for $10,000. On March 18 of the following year, he sold the stock for $12,000. Gill’s $2,000 gain on the stock ($12,000 amount realized less $10,000 adjusted basis) will be treated as a long-term capital gain, since Gill held the stock for more than one year.