The law generally requires a fund to make a capital gains distribution to shareholders if it sells a security for a profit that can't be offset by a loss.

法律通常需要一个基金，使资本收益分配给股东，如果它销售的安全为利润不能抵消损失。

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The initial distribution of labor compensation and capital gains has a direct impact on afford ability of employees and employers.

初次分配中劳动报酬和资本收益所占份额及其变动情况，对雇员和雇主的缴费能力产生直接影响。

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Later that month a representative indicated that the capital gains distribution credited to her account was a computer error.

FORBES: Sodexo's Twisted 401(k)

When questioned about what happened to the capital gains distribution amount taken from her account, the ING representative had no answer.

FORBES: Sodexo's Twisted 401(k)

You may have had a massive capital gains distribution this month, or are about to have one, and you'd like to reduce your tax liability.

FORBES: Magazine Article