8.2.1.1. Concept of capital gains and losses
Capital gains and losses are changes in the value of the taxpayer's assets that are made manifest as a result of any alteration in the composition of the taxpayer, unless they are classified as returns.
Capital gains and losses are changes in the value of the taxpayer's assets that are made manifest as a result of any alteration in the composition of the taxpayer, unless they are classified as returns.