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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.
1 At least 75% of the G-REIT's gross revenues must be real-estate related. 2  At least 90% of the REIT's taxable income has to be distributed to its shareholders through dividends. 3  The corporation is income-tax-exempt, but the shareholders will have to pay individual income tax on the dividends.