holding period

holding period. Tax. The time during which a capital asset must be held to determine whether gain or loss from its sale or exchange is long-term or short-term. [Cases: Internal Revenue 3260; Taxation 995–996. C.J.S. Internal Revenue § 127; Taxation §§ 1726, 1732–1733.]

---

词条贡献者

译员Terris，毕业于国内一流的高级翻译学院，擅长翻译有关文旅和酒店领域的法律文件。