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The Planning Challenge—Changing Rules and Arbitrary Holding Periods  

Author:  Robert N.  Gordon .

Source: Volume 31, Number 02, Winter 2014 , pp.61-64(4)

Journal of Taxation of Investments

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Over the years there have been many changes to the rules governing individual investor taxation. As an example we examine the minimum holding period necessary to achieve long-term gain status and recall the times when there was no tax benefit afforded to long-term gains at all. History suggests there is no certainty.

Keywords: ng period; long-term capital gains

Affiliations:  1: Twenty-First Securities Corporation.

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