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

资深译员Grace，毕业于一所培养最顶级翻译人才的语言学院，擅长翻译各类与商业诉讼及争议相关的法律文件。