Assertion: stock option's stock | /r/HasProperty | held as a capital asset
Facets:
Source sentences:
text: Subsequent gains or losses of the stock would be capital gains or losses (assuming the stock is held as a capital asset).
text: Assuming the stock is held as a capital asset, future gains (or losses) would be taxed only as capital gains, and, therefore, would be subject to favorable capital gains tax rates.