%0 Journal Article %A Richard O. Applebach, Jr %T The Capital Gains Tax Penalty? %D 1995 %R 10.3905/jpm.1995.409531 %J The Journal of Portfolio Management %P 99-103 %V 21 %N 4 %U https://jpm.pm-research.com/content/iijpormgmt/21/4/99.full.pdf