### Question
What does net capital gain mean?


### Answer
**Net capital gain** has the following meaning in *26 U.S.C. § 1*:

> net capital gain (determined without regard to this paragraph) increased by qualified dividend income

#### Citation:
  - *26 U.S.C. § 1*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART I-TAX ON INDIVIDUALS**

