What is the deciding factor in determining whether a capital gain is a short-term or long-term capital

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What is the deciding factor in determining whether a capital gain is a short-term or long-term capital gain?
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Related Book For  answer-question

Taxation Of Individuals And Business Entities 2015

ISBN: 9780077862367

6th Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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