Long-Term Capital Gains and Losses

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Gains and losses on the sale or exchange of capital assets that have been held for more than 12 months. A net long-term capital gain is the excess of long-term gains over long-term losses, or vice versa for a net long-term capital loss.

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long-term capital gain			Exhibit 1 Section 1231 Netting Resulting in Net Gain Assume that in 2009 an individual taxpayer is the sole shareholder of an S corporation that disposes of two S 1231 assets: $35,000 [section] 1231 gain (20,000) [section] 1231 loss $15,000 net gain The net [section] 1231 gain is treated as a long-term capital gain and pooled with other long-term capital gains and losses. Best of both worlds? Timing is key in disposing of business property by Cook, Ellen D.; Ward, Dan R.; Ward, Suzanne Pinac / Journal of Accountancy For example, if an individual taxpayer has a net capital gain, the long-term capital gains and losses would be separated into three tax rate groups: 28%, 25% and 20% (10% for gains that otherwise would be taxed at 15%). New capital netting rules by Journal of Accountancy			Long Bonds Long Coupons Long end duration Long end of the yield curve Long Hedge Long Jelly Roll Long Leg Long Market Value Long only portfolio Long Position Long Position in an Option Long Rate Long Run Long Run Incremental Cost Long short portfolio Long Shot Long Squeeze Long Straddle Long Term Long-Range Budget Long-Term Long-Term Anticipation Securities Long-Term Assets Long-Term Bond long-term capital gain Long-Term Capital Gains and Losses Long-Term Capital Management Long-Term Care Long-Term Care Insurance Long-Term Contract long-term debt Long-Term Debt Ratio Long-Term Debt to Capitalization Ratio Long-Term Debt-to-Equity Ratio Long-term debt/capitalization Long-Term Debt/Capitalization Ratio Long-Term Equity Anticipation Securities Long-Term Financial Plan Long-Term Financing Long-Term Forward Contract Long-Term Forward Contracts Long-Term Gain Long-Term Goals Long-Term Interest Rate Long-Term Investing Long-Term Investor Long-Term Lease Long-Term Liabilities Long-Term Liability long-term loss Long-Term Moving Average			Long-Term Agricultural Research Long-Term Ambulatory Monitoring Long-Term and Expanded Program of Oceanic Research Long-Term Anticipation Securities Long-Term Archive and Notary Services Long-Term Archive and Notary Services Working Group Long-term asset Long-term asset Long-term assets Long-term assets Long-Term Astigmatic Drift Long-Term Average Failure Intensity Long-Term Average Spectrum Long-Term Bond Long-Term Bonds Long-Term Bone Marrow Long-Term Bone Marrow Cultures Long-Term Brands Long-Term Bridge Performance Long-Term Budget Long-Term Budgets Long-Term Business Plan Long-Term Buy & Hold Long-Term Capital Appreciation Pool Long-term capital gain Long-Term Capital Gains Long-Term Capital Gains and Losses Long-term capital loss Long-Term Capital Losses Long-Term Capital Management Long-Term Capital Management LP Long-term care Long-term care Long-term care Long-term care Long-term care Long-term care Long-Term Care Administration Long-Term Care Facilities Long-Term Care Facilities Long-Term Care Facilities Long-Term Care Facilities Long-Term Care Facilities long-term care facility long-term care facility long-term care facility long-term care facility long-term care facility Long-Term Care Group Specialist Long-Term Care Initiative Long-term care insurance Long-Term Care Linked Insurance Long-Term Care Nursing Facility Long-Term Care Partnership Long-Term Care Physicians Section Long-Term Care Quote Long-Term Care Rider

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