Holding period is the lenght of time a capital asset is owned. Assets held 12 months or less are short-term; those owned more than 12 months are long-term properties. The holding period determines the rate at which the asset is taxed when sold.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). Holding period. Retrieved September 23, 2026, from http://smartdefine.org/holding_period/definitions/1155483 |
| Chicago | Barry Goldsmith. 2010. "Holding period" http://smartdefine.org/holding_period/definitions/1155483 (accessed September 23, 2026). |
| Harvard | Barry Goldsmith 2010, Holding period, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/holding_period/definitions/1155483>. |
| MLA | Barry Goldsmith. "Holding period" 21 October 2010. Web. 23 September 2026. <http://smartdefine.org/holding_period/definitions/1155483> |