Short-Term Capital Loss

Short-Term Capital Loss

The loss 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 less than what one paid, the loss is considered a short-term capital loss. One may write off short-term capital losses against any capital gains.
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3 million for the Block 1 shares and a short-term capital loss of $8.
If the net long-term capital gain is more than the net short-term capital loss, then the taxpayer has a net capital gain.
If you are losing money on an equity holding, you can put it to good use by selling within a year to book short-term capital loss.
In 1975, the taxpayer reported a short-term capital loss on the sale of the March 1976 futures that offset short-term gains from real estate.
Indexed-based SMAs also provide ongoing tax management advantages, such as tax loss harvesting using a short-term capital loss to offset capital gains.
The excess of net long-term capital gain over net short-term capital loss (if any) is net capital gain.
As a result, Larry realizes a short-term capital loss of $2,000.
They interpret this result as consistent with price reversal following a tax induced, year-end sell-off intended to ensure short-term capital loss treatment.
The components may include long-term capital loss, short-term capital loss, ordinary loss from operations, and investment-interest expense, and may also include items of income.
An investment gone wrong will result in a short-term capital loss.
The bondholder could realize a short-term capital loss by selling the bond and repurchasing.
The company sold three of the notes and reported a net short-term capital loss for 1990 of approximately $85 million.