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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

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Definition 1.

When an investor is unable to take advantage of preferential tax treatment because of time remaining on a required holding period. Also, a commodities position in which the market has a limit up or limit down day and investors are unable to move in to or out of the market.
 

Definition 2.

Situation in which an investor is reluctant to sell a particularly profitable investment due to the tax consequences.
 
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