In US federal tax, what is the relation and difference between capital gain distribution and capital gain?
For example, the two terms are distinct in the instructions of 1040
Exception 1. You do not have to file Form 8949 or Schedule D if both of the following apply.
You have no capital losses, and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements).
None of the Form(s) 1099-DIV (or substitute statements) have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain).