Short-Short Test

Business, Legal & Accounting Glossary

Definition: Short-Short Test


Short-Short Test


Full Definition of Short-Short Test


Former Internal Revenue Service rule that placed a limit on the amount of income that could be received from short-sell trading. The rule previously prevented an investor from receiving more than 30% of their income from short-selling and stripped them of certain tax benefits if this amount was exceeded. Short-term is considered holding shares for under 3 months.


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Definition Sources


Definitions for Short-Short Test are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 19th November, 2021 | 0 Views.