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Click on the first letter of the word from the list above to go to the
appropriate section of the glossary.
-C-
Capital Gains and Losses: For tax purposes, the difference between the purchase price and selling price.
Codicil: A document which serves to supplement the original provisions of a prior will.
Corpus of a trust: Term used to designate the body of assets placed in a trust. The trust holds title to all property included in the corpus.