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Capital loss
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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)
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