long–term capital gain

long–term capital gain
long–term capital gain see gain

Merriam-Webster’s Dictionary of Law. . 1996.

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  • long-term capital gain or loss — n. A gain or loss that occurs from the sale of capital assets that have been held for the required length of time, usually at least one year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell.… …   Law dictionary

  • Long-Term Capital Gain Or Loss — A gain or loss from a qualifying investment owned for longer than 12 months and then sold. The amount of an asset sale that counts toward a capital gain or loss is the difference between the sale value and the purchase value. Long term capital… …   Investment dictionary

  • long term capital gain — See capital (capital gain) …   Black's law dictionary

  • long term capital gain — See capital (capital gain) …   Black's law dictionary

  • long-term capital gain — A profit on the sale of a security or mutual fund share> that has been held for more than one year. Bloomberg Financial Dictionary …   Financial and business terms

  • Long-Term Capital Management — (LTCM) was a U.S. hedge fund which failed spectacularly in the late 1990s, leading to a massive bailout by other major banks and investment houses. [cite book |title=The Age of Turbulence: Adventures in a New World |last=Greenspan |first=Alan… …   Wikipedia

  • long-term — adjective Date: 1904 1. occurring over or involving a relatively long period of time < seeking long term solutions > 2. a. of, relating to, or constituting a financial operation or obligation based on a considerable term and especially one of… …   New Collegiate Dictionary

  • Capital Gain — 1. An increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term… …   Investment dictionary

  • capital gain — a financial gain made from selling fixed assets such as land, buildings, or a business at a price above the original purchase price. Glossary of Business Terms When a stock is sold for a profit, the capital gain is the difference between the net… …   Financial and business terms

  • Capital gain — When a stock is sold for a profit, it s the difference between the net sales price of securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss. The New York Times Financial Glossary * * *… …   Financial and business terms

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