short–term capital gain


short–term capital gain
short–term capital gain see gain

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

Look at other dictionaries:

  • short-term capital gain — A profit on the sale of a security or mutual fund share that has been held for one year or less. A short term capital gain is taxed as ordinary income. Bloomberg Financial Dictionary …   Financial and business terms

  • 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

  • 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

  • short-term — short′ term′ adj. 1) covering or involving a relatively short period of time: short term memory[/ex] 2) maturing after a relatively short period of time: a short term loan[/ex] 3) ste bus (of a capital gain or loss) derived from the sale or… …   From formal English to slang

  • short-term — [shôrt′tʉrm΄] adj. 1. for or extending over a short time 2. designating or of a capital gain, loan, etc. that involves a relatively short period, usually of less than a year …   English World dictionary

  • Short-Term Gain — A capital gain realized by the sale or exchange of a capital asset that has been held for exactly one year or less. Short term gains are taxed at the taxpayer s top marginal tax rate. A short term gain can only be reduced by a short term loss. A… …   Investment 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

  • short-term — Current; ordinarily, due within one year. Capital gains or losses. See capital (capital gain); capital (capital loss) …   Black's law dictionary

  • 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


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