capital loss
A loss derived from the sale of a capital asset, such as real estate, securities, or a mutual fund holding. Capital loss is calculated by subtracting the net selling price for the asset from the cost basis. Compare to capital gain. See capital loss carryover.
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long term capital gains
wash sale rule
capital gain
short term capital gain
capital loss carryover
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Coverdell Education Savings Account (ESA)
cost accumulation
interim
Inspection
accountants liability