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. . 1998.

Look at other dictionaries:

  • 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. Merriam Webster. 1996. holding period …   Law dictionary

  • 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 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

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

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