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Short-term gain or loss 
A Capital  gain or loss on an investment which was held for less than some minimum amount of time (often a year and a day). A Short-term  gain usually results in a higher Tax  rate than a Long-term  gain.
 
 
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52-week high , 
30-day wash rule , 
Allowance for depreciation , 
Adjustable rate , 
Accrual of discount , 
After-tax basis , 
Amortization of premium , 
At par , 
All or any part , 
At best , 
At call , 
Accumulated earnings tax , 
Adjustable rate preferred stock , 
All-risks coverage , 
At risk , 
Add-on service , 
Abstract of title , 
As is , 
Attorney in fact , 
Adjustable Rate Mortgage , 
Advance rate , 
Amortization term , 
Annual Percentage Rate , 
Applicable federal rate , 
Assignment of mortgage , 
A shares , 
Automatic investment plan , 
At the money , 
Absorption rate , 
After-tax contributions , 
Additional paid-in capital , 
Abusive tax shelter , 
After-tax , 
Alternative Minimum Tax , 
Amount recognized , 
At the bell , 
At the close , 
At the figure , 
At the full , 
At the market , 
At the opening order , 
Automated Pricing and Reporting System , 
Books of final entry , 
Books of original entry , 
Burn rate , 
Banking Act of 1933 , 
Benchmark interest rate , 
Bureau of Public Debt , 
Buying on margin , 
Buy on close , 
Buy on opening , 
Balance of payments , 
Bank Rate , 
Base interest rate , 
Base-year analysis , 
Board of Governors , 
Bill of exchange , 
Bill of sale , 
Breach of trust , 
Bank term loan , 
Base rate , 
Blended rate , 
Broker loan rate , 
B shares , 
Buy and write , 
Balanced investment strategy , 
Before-tax income , 
Break-even tax rate , 
Breadth-of-market theory , 
Calendar year , 
Capital , 
Capital appreciation , 
Capital asset , 
Capital efficiency , 
Capital expenditure , 
Capital growth , 
Capital investment , 
Capital liability , 
Capital loss , 
Capital resource , 
Commercial year , 
Cost Of Goods Sold , 
Cost of sales , 
Cap , 
Capital market , 
Capital structure , 
Certificate of Participation , 
Committee on Uniform Securities Identification Procedures , 
Coupon rate , 
Current production rate , 
Call money rate , 
Code of procedure , 
Capitalization of income , 
Capitalization rate , 
Cap rate , 
Capital account , 
Capital consumption allowance , 
Capital formation , 
Civilian unemployment rate , 
Cost of Living Adjustment , 
Cost-of-living index , 
Council of Economic Advisers , 
Cash and carry trade , 
Chicago Board of Trade , 
Crop year , 
Casualty loss , 
Convertible term insurance , 
Cost-of-living rider , 
Capital budget , 
Capital gains distribution , 
Certificate of stock , 
Closely held , 
Cost of carry , 
Certificate of title , 
Contract for deed , 
Cancellation of debt , 
Certificate of Claim , 
Cost of debt capital , 
Cost of funds , 
Capital appreciation fund , 
Closed-end investment company , 
C shares , 
Class of options , 
Certificate of Occupancy , 
Cloud on title , 
Cash or Deferred Arrangement , 
Capital Asset Pricing Model , 
Capital commitment , 
Class A Shares , 
Class B Shares , 
Contributed capital , 
Crash of 1929 , 
Crash of 1987 , 
Capital gains tax , 
Capital loss carryover , 
Child and dependent care credit , 
Consolidated tax return , 
Coefficient of determination , 
Cup and handle , 
Certificate of delivery , 
Close a position , 
Curbs in , 
Corporate venture capital , 
Deferred tax , 
Deposit in transit , 
Date of issue , 
Date of payment , 
Debt capital , 
Day loan , 
Day order , 
Division of Enforcement , 
Division of Investment Management , 
Division of Market Regulation , 
Date of record , 
Dividend in arrears , 
Dividend rate , 
Discount rate , 
Division of labor , 
Decreasing term life , 
Doing business as , 
Durable Power of Attorney , 
Date of maturity , 
Debtor in possession , 
Debtor-in-possession financing , 
Deed of Release , 
Deed of Trust , 
Discharge of bankruptcy , 
Discharge of lien , 
Due-on-sale clause , 
Deep in the money , 
Deep out of the money , 
Deed of Surrender , 
Department of Housing and Urban Development , 
Defensive investment strategy , 
Dogs of the Dow , 
Daily high , 
Day trade , 
Day trader , 
Depth of market , 
Effective annual interest rate , 
Eurodollar certificate of deposit , 
Either-or order , 
Exchange rate , 
Economic growth rate , 
E-mini , 
Exchange for futures , 
Exchange for physical , 
Exchange of spot , 
Ex-pit transaction , 
Effective tax rate , 
Ex-all , 
Expiration time , 
Estate tax , 
Employee Retirement Income Security Act of 1974 , 
Equity capital , 
Earned income tax credit , 
Estimated tax , 
Excess profits tax , 
Excise tax , 
Financial capital , 
First In First Out , 
Fiscal year , 
Federal Savings and Loan Association , 
Face-amount certificate , 
Floating-rate bond , 
Flow of funds , 
Fill or kill , 
Front-ending an order , 
Floating exchange rate , 
Foreign exchange rate , 
Forward exchange rate , 
Forward P/E , 
Factors of production , 
Favorable balance of trade , 
Federal Reserve Discount Rate , 
First notice day , 
Foreign direct investment , 
Face amount , 
Fee-for-service , 
Form S-1 , 
Friends and family offering , 
Fixed rate , 
Fixed-rate loan , 
Fixed-Rate Mortgage , 
Floating rate , 
Forward interest rate , 
Forward Rate Agreement , 
Full faith and credit , 
Family of funds , 
Fund of funds , 
Free and clear , 
Fixed investment trust , 
Free right of exchange , 
Federal Tax Identification Number , 
Federal tax lien , 
Flat tax , 
Franchise tax , 
Guaranteed Investment Contract , 
G-7 , 
General Agreement on Tariffs and Trade , 
G-8 , 
Growth and income fund , 
Gather in the stops , 
Gift tax , 
Going long , 
Going short , 
High-grade bond , 
High yield , 
Hart-Scott-Rodino Act of 1976 , 
House of issue , 
Health Insurance Portability and Accountability Act , 
High , 
High-flyer , 
High-tech stock , 
Holder in due course , 
High credit , 
High-ratio mortgage , 
Home equity line of credit , 
Hidden tax , 
Head and shoulders , 
High-low index , 
Held at the opening , 
Investment flows , 
In escrow , 
Interest rate collar , 
Interest rate risk , 
Interest rate swap , 
Intermediate-term , 
Invested capital , 
Investment bill , 
Investment-grade bond , 
Investment letter , 
Investment security , 
Investment value , 
In-house , 
Investment Advisor Act of 1940 , 
Investment bank , 
Investment banker , 
Investment Bankers Association , 
Investment banking , 
Investment banking group , 
Investment Company Act of 1940 , 
In line , 
Inflation rate , 
Investment multiplier , 
Interest rate futures , 
Interbank Rate , 
Insider Trading sanctions Act of 1984 , 
Internal Rate of Return , 
Indication of interest , 
In intestacy , 
Interest rate , 
Interest rate cap , 
Interest rate ceiling , 
Interest rate floor , 
In play , 
In-process research and development , 
Investment company , 
Investment fund , 
Investment objective , 
Investment policy , 
Investment trust , 
Interest rate option , 
I/O strip , 
Inheritance tax , 
Investment property , 
In-service withdrawal , 
Investment philosophy , 
Individual tax return , 
Imbalance of orders , 
In and out , 
In sympathy , 
In the tank , 
Invisible venture capital , 
Jointly and severally , 
Joint and several liability , 
Joint and survivor annuity , 
Joint tax return , 
Last In First Out , 
Lender of last resort , 
Law day , 
Law of one price , 
Long , 
Long Bond , 
Long position , 
Long-term , 
Lending at a rate , 
Limit-on-close order , 
Long Market Value , 
Law of demand , 
Law of supply , 
Last trading day , 
London International Financial Futures and Options Exchange , 
Long hedge , 
London Inter-Bank Offer Rate , 
Level term insurance , 
Long-term care insurance , 
Long-term debt , 
Long-Term Equity Anticipation Securities , 
Letter of comment , 
Lifetime cap , 
Line of credit , 
Lock-in , 
Long-term mortgage , 
Long leg , 
Long straddle , 
Long-term lease , 
Large cap , 
Locked in , 
Long-term gain or loss , 
Loss carryover , 
Luxury tax , 
Level I quotes , 
Long squeeze , 
Medium-term , 
Medium-term bond , 
Minimum yield , 
Municipal investment trust , 
Make a market , 
Margin rate , 
Market on close order , 
May Day , 
Minimum maintenance , 
Medium of exchange , 
Market rate , 
Minimum payment , 
Money at call , 
Mortgage rate , 
Minimum distribution , 
Market cap , 
Medium-cap , 
Micro cap , 
Mid cap , 
Mill rate , 
Minimum fluctuation , 
Net investment , 
Negotiable certificate of deposit , 
Negotiable Order of Withdrawal , 
Nominal rate , 
Notice of Sale , 
National Association of Securities Dealers , 
National Association of Securities Dealers Automated Quotations system , 
Net capital ratio , 
Null and void , 
Notice of Default , 
Notional principal amount , 
Non-resident alien tax , 
National Association of Real Estate Investment Trusts , 
Non-investment property , 
Nasdaq Small Cap Market , 
Nominal capital , 
New high , 
Next Day Settlement , 
One time charge , 
Other long term liabilities , 
Office of Thrift Supervision , 
Out-of-favor , 
On-floor order , 
On margin , 
Or better , 
Operating rate , 
Opinion of title , 
On account , 
On-the-spot loan , 
Out of the money , 
Old age, survivors, and disability insurance , 
Ordinary loss , 
On-balance volume , 
On close , 
On open , 
On the opening , 
Permanent capital , 
Pooling of interests , 
Pre-tax profit margin , 
Profit and loss statement , 
Pass-through coupon rate , 
Payment-in-kind security , 
Price Value of a Basis Point , 
Payment for order flow , 
P&L , 
Provision for income taxes , 
Power of Attorney , 
Prime rate , 
Principal amount , 
Prioritization of debt , 
Prime rate fund , 
Passive loss , 
Property tax , 
Paid-in capital , 
Paid-in surplus , 
Percent held by institutions , 
Private Investment in Public Equity , 
Publicly held , 
Perfect capital market , 
Preservation of capital , 
Progressive tax , 
Proportional tax , 
Point-and-figure chart , 
Paper loss , 
Reports and Records , 
Retention rate , 
Return of capital , 
Return on Capital , 
Return on Invested Capital , 
Return on Total Assets , 
Run rate , 
Real interest rate , 
Rate covenant , 
Real Estate Mortgage Investment Conduit , 
Real-time trade reporting , 
Regulation D , 
Regulation G , 
Regulation T , 
Regulation U , 
Round of funding , 
Rules of Fair Practice , 
Rate of exchange , 
Reciprocal of European terms , 
Regulated investment company , 
Real economic growth rate , 
Regulation A , 
Right of first refusal , 
Right of rescission , 
Rate-improvement , 
Rate lock , 
Renegotiable rate , 
Revolving line of credit , 
Right of recourse , 
Rule of 78 , 
Right of redemption , 
Required Minimum Distribution , 
Retirement Equity Act of 1984 , 
Regressive tax , 
Return on Capital Employed , 
Rate of return , 
Real rate of return , 
Real-time , 
Risk capital , 
Selling, General and Administrative Expenses , 
SG&A , 
Savings and Loan , 
Short-term reserves , 
Sight letter of credit , 
S&L , 
Securities and Exchange Commission , 
Short bond , 
Short-term , 
Spot rate , 
Segregation of securities , 
Stop-loss , 
Savings rate , 
Standard of living , 
Swap rate , 
Short hedge , 
Short interest , 
Short interest ratio , 
Statute of Limitations , 
Statutory investment , 
Sale and leaseback , 
Satisfaction of debt , 
Start rate , 
Staggered board of directors , 
Systematic investment plan , 
Short leg , 
Short market value , 
Short straddle , 
Savings Incentive Match Plan for Employees , 
Social Security Tax , 
Small cap , 
Selling short , 
Selling short against the box , 
Short , 
Short cover , 
Short position , 
Short purchase , 
Short sale rule , 
Short squeeze , 
Sales tax , 
S Corporation , 
Self-employment tax , 
Separate tax returns , 
Short-term gain or loss , 
Sin tax , 
Standard mileage rate , 
Subchapter M , 
Subchapter S Corporation , 
Same Day Funds Settlement , 
Schedule C , 
Securities Act of 1933 , 
Securities Acts Amendments of 1975 , 
Securities Exchange Act of 1934 , 
Seek a market , 
Short swing profits , 
Short swing rules , 
S&P phenomenon , 
Stop and reverse , 
Seed capital , 
Term CD , 
Time deposit , 
Time draft , 
Tax anticipation note , 
Tax-exempt bond , 
Tax renevue anticipation note , 
T-Bill , 
Term , 
Term bond , 
Term to maturity , 
Take a position , 
Time order , 
Trailing P/E , 
Tax haven , 
Term insurance , 
Tax , 
Tax schedule , 
Teaser rate , 
Term deposit , 
Term loan , 
Time note , 
Truth in Lending , 
Tax-free bond fund , 
Tax-managed fund , 
Term trust , 
Time spread , 
Tax lien , 
Tax roll , 
Tenancy at will , 
Time-sharing , 
Transfer tax , 
Tax deferral , 
Tax-deferred , 
Ten-bagger , 
Time stop , 
Tax-advantaged , 
Tax audit , 
Tax base , 
Tax basis , 
Tax bracket , 
Tax-deductible , 
Tax deduction , 
Tax-efficient , 
Tax evasion , 
Tax-exempt , 
Tax identification number , 
Tax loss carryback , 
Tax loss carryforward , 
Tax lot , 
Taxpayer Relief Act of 1997 , 
Tax planning , 
Tax preference item , 
Tax Reform Act of 1986 , 
Tax Reform Act of 1993 , 
Tax return , 
Tax sale , 
Tax shelter , 
Tax shield , 
Tax swap , 
Tax tables , 
Take a bath , 
Term repo , 
Triple witching day , 
Term sheet , 
U.S. Government Agency Security , 
U.S. Savings Bond , 
U.S. Treasury , 
U.S. Treasury Bill , 
U.S. Treasury Bond , 
U.S. Treasury Note , 
U.S. Treasury Securities , 
Unlimited tax bond , 
Unemployment rate , 
Unit Investment Trust , 
Unified Tax Credit , 
Unit of trade , 
Unit of trading , 
Unrealized loss , 
Variable rate , 
Value Added Tax , 
Venture capital , 
Venture capital limited partnership , 
Working capital , 
Waiver of premium , 
Working capital loan , 
Widow-and-orphan stock , 
W-2 Form , 
W formation , 
When, as, and if issued , 
X or XD , 
Year-over-year , 
Year-To-Date , 
Y shares , 
Zero-investment portfolio