| 11. | The new rules set capital gains tax rates based on the holding period:
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| 12. | In particular, they said, the three-year holding period was too long.
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| 13. | The comparable number for 10-year holding periods is only marginally lower, 25 percent.
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| 14. | Because three-week holding periods is not investing in my view, it is speculating.
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| 15. | The 18-month-holding period was created under last year's tax cut bill.
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| 16. | They tend to invest in companies requiring longer holding periods than other investments.
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| 17. | Very few of these stocks have a holding period of four to five years.
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| 18. | Of course, a new holding period also starts when the deemed sale is made.
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| 19. | Given a sufficiently long holding period, the tax and back-interest will exceed 100 %.
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| 20. | Specifically, the analysts faulted assumptions of extremely long holding periods.
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