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Capital loss : ウィキペディア英語版 | Capital loss
Capital loss is the difference between a lower selling price and a higher purchase price, resulting in a financial loss for the seller.〔(【引用サイトリンク】title=Capital Loss Definition )〕 The IRS states that "If your capital losses exceed your capital gains, the excess can be deducted on your tax return".〔(IRS TAX TIP 2009-35 IRS TAX TIP 2009-35 )〕 Limits on such deductions apply. Special wash sale rules apply if the same or substantially similar security is bought, acquired, or optioned within 30 days before or after the sale. ==United States==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Capital loss」の詳細全文を読む
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