Tax Reform Act of 1984
Legislation enacted as part of the Deficit Reduction Act of 1984 to reduce the federal budget deficit. Among its provisions are a decrease in the minimum holding period for assets to qualify for long-term capital gains treatment from one year to six months.
Nearby TermsTax Reduction Strategy Tax Reform Act of 1976 Tax Reform Act of 1984 Tax Reform Act of 1986 Tax Reform Act of 1993
Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University