By now, you've probably hear a dozen reasons why Apple is selling off.
There's the law of large numbers – that is, Apple's market cap is too big for its own good. Then there's chatter about Steve Jobs and whether Apple can innovate without him.
But Jim Cramer says none of that matters.
"Apple is going down for one simple reason. The vast majority of people who own the stock have big capital gains, and those gains will likely be taxed at higher rates next year," said the Mad Money host.