Short-term capital gains are capital gains earned on the sale of securities held for up to 1 year.  The date a security is acquired is the trade date +1 and the date of sale is the trade date.

Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.