holding period


holding period
holding pe·ri·od n: the length of time a taxpayer holds property for purposes of determining if any gain realized or loss incurred from it is long-term or short-term

Merriam-Webster’s Dictionary of Law. . 1996.

holding period
n.
The period of time an asset must be held before its sale or exchange will result in a capital gain or loss.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


holding period
n. The period for which an asset must be held to be entitled to the more favorable capital-gains tax rate.

Webster's New World Law Dictionary. . 2000.

Look at other dictionaries:

  • Holding Period — The real or expected period of time during which an investment is attributable to a particular investor. In a long position, holding period refers to the time between an asset s purchase and its sale. In a short sale, the holding period is the… …   Investment dictionary

  • Holding period — Length of time that an individual holds a security. The New York Times Financial Glossary * * * holding period UK US noun [C] ► STOCK MARKET, TAX the length of time that someone owns an asset or investment: »For investors, the main change is a… …   Financial and business terms

  • holding period — Length of time a security is held. Bloomberg Financial Dictionary * * * holding period UK US noun [C] ► STOCK MARKET, TAX the length of time that someone owns an asset or investment: »For investors, the main change is a reduction in the minimum… …   Financial and business terms

  • holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …   Black's law dictionary

  • holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …   Black's law dictionary

  • holding period — The period of time that the taxpayer holds property before disposing of it, such being determinative of whether a gain is short term or long term. IRC § 1222 …   Ballentine's law dictionary

  • Holding period return — In finance, holding period return (HPR) is a measurement of return on an asset or portfolio. It is one of the simplest measures of investment performance. HPR is the percentage by which the value of a portfolio (or asset) has grown for a… …   Wikipedia

  • Holding Period Return/Yield — The total return received from holding an asset or portfolio of assets. Holding period return/yield is calculated as the sum of all income and capital growth divided by the value at the beginning of the period being measured. Holding period… …   Investment dictionary

  • Holding period return — The rate of return over a given period. The New York Times Financial Glossary …   Financial and business terms

  • holding-period return — rate of return on an investment over a given period. Bloomberg Financial Dictionary …   Financial and business terms