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

译员李明，毕业于英国顶尖的高级翻译学院，专注翻译各种与调查和白领犯罪辩护有关的法律文件。