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Longman Dictionary of Contemporary English
capital gains
noun
EXAMPLES FROM CORPUS
▪ In concept it was an equivalent to the capital gains tax which would have been levied had the building been sold.
▪ Income is not a big deal, with the average stock yielding only 2 percent, but capital gains can be trouble.
▪ Instead, you can use your annual capital gains tax exemption-currently £7,200-to shelter the returns from the taxman.
▪ It is quite likely that a future tax law will reinstitute favorable tax treatment for capital gains.
▪ Such techniques are not available to middle-class families with modest savings, or to small business owners holding long-term capital gains.
▪ The businessman will pay $ 56, 000 in capital gains tax, leaving him with a negative after-tax return on investment.
▪ The third was the abolition of capital gains tax on unit trust portfolios in 1980.
▪ You do not invest in the equity market to make capital gains!
Wiktionary
capital gains

n. (capital gain English)

Wikipedia
Capital Gains (radio show)

Capital Gains was a radio programme that originally aired from 1994 to 1997. There were nine half-hour episodes and it was broadcast on BBC Radio 4. It starred Peter Jones and Justine Midda.