There are types of special holding that must be met for certain types of gains to be favorably taxed by goverment. A dual holding period applies if you have been granted an incentive stock option by your employer and you exercise the option and buy stock. To qualify for full long-term capital gain treatment on the stock you buy, you must hold the stock for at least one year after the shares were transferred to you, and at least two years from the date that the ISO was granted.