@article {Applebach99, author = {Richard O. Applebach, Jr}, title = {The Capital Gains Tax Penalty?}, volume = {21}, number = {4}, pages = {99--103}, year = {1995}, doi = {10.3905/jpm.1995.409531}, publisher = {Institutional Investor Journals Umbrella}, issn = {0095-4918}, URL = {https://jpm.pm-research.com/content/21/4/99}, eprint = {https://jpm.pm-research.com/content/21/4/99.full.pdf}, journal = {The Journal of Portfolio Management} }