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.
* 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.
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.