Short-term capital gain

(redirected from Short-Term Capital Gains)

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.

Short-Term Capital Gain

The 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.
References in periodicals archive ?
Because a taxpayer cannot use his underlying long position as replacement shares, and a constructive sale restarts the taxpayer's holding period in the long position, short sales against the box expose the taxpayer to market risk and may subject him to short-term capital gains rates.
Short-term capital losses (including short-term capital loss carryovers) would offset short-term capital gains.
01 per share, short-term capital gains of $343,266, equal to $0.
Distributions to RIC shareholders out of short-term capital gains are treated as dividend income by the shareholders and not as short-term capital gains.
Additionally, in December 2007, the Fund paid year-end distributions of short-term capital gains of $5,644,106, equal to $0.
3370 per share and short-term capital gains are the source of approximately 49% of your regular monthly aggregate distributions.
2239 per share and short-term capital gains is the source of approximately 51% of your regular monthly aggregate distributions.
A return of capital would indicate that the Fund has distributed more than its income and short-term capital gains and occurs when some or all of the shareholder's Fund investment is paid back to them.
BOSTON -- The AEW Real Estate Income Fund (the "Fund"), which is listed on the American Stock Exchange under the symbol "RIF," today announced an estimated distribution of short-term capital gains of $0.
For Federal income tax purposes, approximately 84% of the 2006 distributions will be taxable at long-term capital gains rates (including qualified dividend income), 7% will reported as net short-term capital gains and 9% will be reported as ordinary income.
For Federal income tax purposes, approximately 76% of the distributions will be taxable at long-term capital gains rates (including qualified dividend income), 19% will be reported as net short-term capital gains and 5% will be reported as ordinary income.
For Federal income tax purposes, approximately 87% of the 2006 distributions will be taxable at long-term capital gains rates (including qualified dividend income) and 13% will reported as net short-term capital gains.