Sentence:  The forced sale of the General Motors stock owned by or allocable to Christiana , Delaware , and the stockholders of Delaware , and deposited with the trustee , would result in a tax to those parties at the <WSD>capital</WSD> gains rate . 
Meaning of the word marked with <WSD> tags:  the amount by which the selling price of an asset exceeds the purchase price; the gain is realized when the asset is sold