Stocks held longer than 5 years

[jonbrandau]

I've seen wording for how stocks are taxed as stocks held less than a year and more than a year but less than 5 years. I was just curious if there are special tax circumstances for stocks held longer than 5 years. Haven't been able to find anything about it and thought it'd ask here to see if anyone had any information or if it's the same as having it longer than a year.

[MichaelL1]

Stocks held for more than one year are given long-term capital gain treatment.

Less than one year is short-term gain.

There is a rule on Small Business Stock held longer than 5 years.  You would know if you had this stock.

Here is a link to an article on this.

https://thismatter.com/money/tax/small-business-stock-sales.htm

A C-corporate can issue a certain type of stock, called §1244 stock, which receives preferential tax treatment if the shareholder suffers losses on the stock.