{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1222/2","label":"short-term capital loss","definition":"The term “short-term capital loss” means loss from the sale or exchange of a capital asset held for not more than 1 year, if and to the extent that such loss is taken into account in computing taxable income.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}