{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1222/7","label":"net long-term capital gain","definition":"The term “net long-term capital gain” means the excess of long-term capital gains for the taxable year over the long-term capital losses for such year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}