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.]

---

词条贡献者

法律翻译Akira，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与能源行业争议有关的法律文件。