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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词条贡献者

法律翻译Denise，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与专利与商标的授权与起诉有关的法律文件。