Remember the basics: You first net losses and gains in each category--long-term losses on stocks and mutual funds held for more than one year are netted against long-term gains, and short-term losses are used to offset short-term gains.
Short-term capital losses must first be used to offset short-term capital gains.
Ideally investors would realize losses within the year they occur to qualify for short-term loss treatment, which can be used to offset short-term gains.
In calculating the 100-basis-point value, Weed assumed that losses generated by the loss-harvesting portfolio would mostly offset short-term gains elsewhere.
He suggests he will offset short-run revenue losses with spending cuts while raising defense spending, but again declines to be specific.
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As a threshold matter, the interests of an equity investor would not necessarily be aligned with those of ACA or other noteholders, and holders of equity may also hold other long or short positions that offset or exceed their equity exposure.
One good way to offset these short-term problems would be to persuade investors that the long-term outlook has fundamentally changed with Mr Estrada's departure.
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Buyers of traditional convertibles often sell issuers' shares short in order to offset the option element and leave themselves with what amounts to a pure bond.
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The index has fallen only modestly since the start of this year, because the stronger dollar and lower share prices have offset lower short-term interest rates.
Moreover, the extra subscribers gained from this move will contribute in long term and therefore, more than offset any short term negative impact on revenue per subscriber that one may see in upcoming quarter.
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Youth unemployment has soared to 25% as employers favor short-term contracts to offset uncertainty over the stagnating economy.
The only thing that these options have in common is that any revenue that they raise in the short term is more than offset by future revenue losses.
That positive long-term news is partially offset in the short run by shifts in the production landscape, where the rapid advances and lower costs achieved by some firms have outflanked many others.
Despite the activities of central banks, fearful financial institutions are having to conserve capital to offset the lack of short-term funds.
Ding added the firm has been "clever and swift" in taking advantage of the volatility in the mortgage market by making short bets to generate profits to offset losses in other areas.
For U.S. investors, though, the currency headwinds cannot be ignored, as a continued slide by the euro toward par with the dollar could offset any positive gains in the short term.
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The idea is that e-commerce is a such a powerful economic engine that any short-term tax revenue drop would be offset by greater economic growth and the creation of more small businesses, more jobs, higher incomes, greater income tax collection and, ultimately, a larger tax base.
For those whose jobs and livelihoods depend on oil prices remaining high, an investment that increases in value by either selling short the above-mentioned products or buying DCR would offset the economic pain.
Before you harvest a loss, make sure you or your adviser have thought through whether it will be treated as long-term or short-term and what kind of income you can offset with it.
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If there are net short-term capital losses, they are then used as an offset against the net long-term capital gains.
Tapping into the Strategic Petroleum Reserve to help offset rising oil prices is another way to keep prices stable, albeit short term.
Selling out of losing investments inside of a taxable account allows you to realize both short-term and long-term capital losses, which you can use to offset gains for tax purposes.
In other words, the short-term benefits of President Bush's conventional forces proposal will almost certainly be more than offset by the long-term damage done by the erosion it entails in the Western negotiating position.
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