- short-term capital loss
- гос. фин., амер. краткосрочный капитальный убыток* (убыток в результате продажи актива, который принадлежал данному лицу менее 12 месяцев)Syn:See:
Англо-русский экономический словарь.
Англо-русский экономический словарь.
Short-Term Loss — A capital loss realized on the sale or exchange of a capital asset that has been held for exactly one year or less. Net short term losses are limited to a maximum deduction of $3,000 per year, which can be used against earned or other ordinary… … Investment dictionary
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 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 loss — A tax term used in reference to a loss incurred in the sale or exchange of a capital asset. Beginning in 1988, the classification as to short or long term capital losses is no longer relevant … Black's law dictionary
capital loss — A tax term used in reference to a loss incurred in the sale or exchange of a capital asset. Beginning in 1988, the classification as to short or long term capital losses is no longer relevant … Black's law 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 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 gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
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
Short (finance) — Schematic representation of short selling in two steps. The short seller borrows shares and immediately sells them. He then waits, hoping for the stock price to decrease, when the seller can profit by purchasing the shares to return to the lender … Wikipedia
Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… … Wikipedia