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.]
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译者Kevin,毕业于亚洲顶尖的法学院,擅长翻译各种与国际贸易委员会诉讼 相关的法律文件。
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