{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1222/3","label":"long-term capital gain","definition":"The term “long-term capital gain” means gain from the sale or exchange of a capital asset held for more than 1 year, if and to the extent such gain is taken into account in computing gross income.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}