RT Journal Article SR Electronic T1 The Capital Gains Tax Penalty? JF The Journal of Portfolio Management FD Institutional Investor Journals SP 99 OP 103 DO 10.3905/jpm.1995.409531 VO 21 IS 4 A1 Richard O. Applebach, Jr YR 1995 UL https://pm-research.com/content/21/4/99.abstract AB