what are the holding periods for other investments 
preferred stocks have a different holding period from common stocks and investors must hold preferred stocks for more than 90 days during a 181 day period that starts 90 days before the ex dividend date 2 the holding period requirements are somewhat different for mutual funds the mutual fund must have held the security unhedged for at least 60 days of the 121 day period which began 60 days before the security s ex dividend date 2 to receive capital gains tax treatment in a mutual fund investors must have held the applicable share of the mutual fund for the same period 