Behind all this is a short-term factor, the systemic tendency of the economy towards recession.

FORBES: The Great Recession: How We Got Here (and How to Get Out)

The form will also be used to report whether gain or loss from a sale is long-term or short-term, a factor that affects tax treatment.

WSJ: Calculating Cost Basis to Get Easier

It has come to the point where it is cheaper to rent - short-term and long-term - because you need to factor in the closing costs, maintenance, insurance, property taxes, all those kinds of things that you're not necessarily have to worry about when you rent.

NPR: Tips on Considering a Condo Purchase