1099 Form

A tax provision that lets an investor defer capital gains tax by rolling the proceeds of a sold investment property into a similar replacement property.

The profit realized when an investment is sold for more than its purchase price. Short-term capital gains are taxed differently than long-term gains in many jurisdictions.

The original purchase price of an investment plus commissions, used to calculate taxable gain or loss.

Selling at a loss and repurchasing a substantially identical security within 30 days, which disallows the tax deduction.