Short-Term Gain or Loss

Gain or loss on the sale or exchange of a capital asset held one year or less.

References in periodicals archive ?

To maximize these relationships, corporate real estate executives should demand that landlords treat multiple company locations as one aggregate relationship; while one transaction may present a short-term gain or loss, a long-term relationship will yield a greater return for both parties.

Equity Office execs: how to serve the national customer

* DISPOSING OF MUTUAL FUND SHARES RESULTS IN A long-term capital gain or loss if the shares are held for more than one year and a short-term gain or loss if they are held for one year or less.

Mutual fund redemptions: a guide to helping clients minimize the tax bite

If there is very little appreciation or depreciation in value, the tax cost is small, unless the asset is held one year or less, resulting in a potential short-term gain or loss. The "tax cost" is the loss of basis for an asset that has declined in value and the current tax required to be paid for appreciated assets.

Current Planning is Required for the Elective Deemed Sale and Repurchase of Assets as of the Beginning of 2001