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
capital loss carryover
short term capital gain
capital gain
wash sale rule
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earned income
short term investment
fair value
attachment of earnings
balance of retained earnings