Term: capital gains tax: a tax on capital gains
Candidate hypernym: levy: a charge imposed and collected → 1
Candidate hypernym: osprey: large harmless hawk found worldwide that feeds on fish and builds a bulky nest often occupied for years → 0
Candidate hypernym: hiddenite: a green transparent form of the mineral spodumene used as a gemstone → 0
Candidate hypernym: pipridae: manakins → 0
Candidate hypernym: nabumetone: a nonsteroidal anti-inflammatory drug (trade name Relafen) → 0
Candidate hypernym: flowering raspberry: shrubby raspberry of eastern North America having showy rose to purplish flowers and red or orange thimble-shaped fruit → 0
Candidate hypernym: crested cariama: Brazilian Cariama; sole representative of the genus Cariama → 0
Candidate hypernym: frame: a single one of a series of still transparent pictures forming a cinema, television or video film → 0
Candidate hypernym: flash in the pan: someone who enjoys transient success but then fails → 0
Candidate hypernym: contribution: the part played by a person in bringing about a result → 0
Candidate hypernym: hydroxybutyric acid: hydroxy derivative of butyric acid → 0