long term capital loss

A loss on a capital asset held for an extended period, usu. at least 12 months. [Cases: Internal Revenue 3260. C.J.S. Internal Revenue § 127.]

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词条贡献者

译者Terence，毕业于国内顶尖法学院，擅长翻译各种与复杂结构性融资相关的法律文件。