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Also available:
World English Dictionary
Dictionnaire Français
capital gains reserve
cap·i·tal gains re·serve
noun
Definition:
deferred unrealized capital gain:
amounts corresponding to unrealized capital gains deferred to later years for tax purposes
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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