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Holding Period. Share. What is a 'Holding Period'. A holding period is the real or expected period of time during which an investment is attributable to a particular investor. In a long position, the holding period refers to the time between an asset's purchase and its sale.
Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. , Shares in a mutual fund or REIT. , Loss on mutual fund or REIT stock held 6 months or less. Real estate mortgage investment conduits (REMICs), REMICs, Expenses. , Including mutual fund or REMIC expenses in income. , Shares in a mutual fund or REIT. , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. publicly offered, Publicly-offered mutual funds.