{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1222/11","label":"net capital gain","definition":"The term “net capital gain” means the excess of the net long-term capital gain for the taxable year over the net short-term capital loss for such year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}