Capital gains and losses must be separated according to how long the individual held or owned the property.
Short-Term
The holding period for short-term capital gains and losses is one year or less.
Long-Term
The holding period for long-term capital gains and losses is more than one year.
Inherited Property
Inherited property is considered held long term regardless of actual time held by the beneficiary.
Securities Traded on an Established Market
For securities traded on an established securities market, the holding period begins the day after the trade
date the securities are purchased and ends on the trade date the securities are sold.
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