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

资深译员Laura，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与美国公司法规有关的法律文件。