Short Sale A sale in which the seller borrows the stock certificates or other property delivered to the buyer. For income tax purposes, there is no gain or loss on the transaction until the short sale is covered by purchase and transfer. Short-Term Gain or Loss Gain or loss on the sale or exchange of a capital asset held one year or less. Single The filing status used by an unmarried taxpayer who does not qualify for any other filing status. An agricultural structure used for only one purpose.
Examples are milking sheds and greenhouses.
Such buildings may be contrasted with, for example, barns. Barns are generally used for a variety of farming purposes. A term often used by Internet aficionados to describe traditional ground mail via the U.S. Postal Service, referring to its relatively slow speed of delivery compared to e-mail. Social Security and Medicare Taxes Withheld The employee's share of these taxes that was withheld and submitted along with the employer's share to the IRS by the employer. The amount of tips reported to an employer by an employee that is subject to this tax.