释义 |
Short-term gain Short-term gain (or loss)A profit or loss realized from the sale of securities held for less than a year that is taxed at normal income tax rates if the net total is positive.Short-Term Capital GainThe gain one realizes by closing a position one has held for less than one year. For example, if one buys a stock or bond and sells it five months later for more than what one paid, the gain is considered a short-term capital gain. The government wishes to encourage long-term investment and, as such, short-term capital gains are usually not entitled to preferential treatment for tax purposes; that is, they are taxed at a higher rate than gains from long-term investments. See also: Short-term capital loss. |