Crossword Genius

Taxable income (7,5)

Ross

I believe the answer is:

capital gains

(Other definitions for capital gains that I've seen before include "Profits from investment sales" , "post-war Honolulu and Juneau for US?" , "must happen when money flows into London" , "Profit" , "Taxable profits" .)

I've seen this clue in The Times.
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