Held ≤ 5 years on January 1 of the sale year = short-term (≈ 39.63% residents / 30.63% non-residents). Held > 5 years = long-term (≈ 20.315% / 15.315%). The clock counts to Jan 1, not the calendar day — a timing trap worth planning around.
Held ≤ 5 years on January 1 of the sale year = short-term (≈ 39.63% residents / 30.63% non-residents). Held > 5 years = long-term (≈ 20.315% / 15.315%). The clock counts to Jan 1, not the calendar day — a timing trap worth planning around.
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