Hold for over a year and this will apply: <A HREF="http://www.fool.com/taxes/2003/taxes030613.htm?logvisit=y&source=eptyholnk403200&bounce=y&bounce2=y" target="_blank">http://www.fool.com/taxes/2003/taxes030613.htm?logvisit=y&source=eptyholnk403200&bounce=y&am...</A>