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

资深译员Betty，知名法学院国际金融法专业，擅长翻译各类与并购业务相关的法律文件。