{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1222/9","label":"capital gain net income","definition":"The term “capital gain net income” means the excess of the gains from sales or exchanges of capital assets over the losses from such sales or exchanges.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}