capital gains


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capital gains

see CAPITAL GAINS TAX.
References in periodicals archive ?
If the parents plan to postpone a sale until 2008 when the child's capital gain rate could be zero, they have to make sure that he or she reaches 18 by then; otherwise, the gain will still be taxed at the parents' (presumably higher) rate (see CCH, Tax Increase Prevention and Reconciliation Act of 2005: Law and Explanation, [paragraph] 210).
Long-term capital gains taxed at a 28 percent top rate (gain on the sale of most collectibles and gain on the included portion of IRC Sec.
You can find capital gains tax calculators on the Internet at http://homegain.
Payments on installment sales completed before enactment will receive the benefit of lower capital gains rates, but installment sales should be structured with an eye towards increases in capital gains rates, currently scheduled for 2009.
Proceeds above these amounts are taxed at a capital gains rate of 20 percent.
Under the agreement, that relief from capital gains taxes is good on any primary residence owned more than two years and it can be used whenever a residence is sold.
Second, the relationship between changes in tax rates for income and capital gains and economic growth is extremely weak.
Conclusion: Existing case law strongly supports the equal application of the underlying unitary standard to dividends, interest income, and capital gains.
The actual sources of the Fund's distributions may be net investment income, net realized capital gains, return of capital or a combination of the foregoing and may be subject to retroactive recharacterization at the end of the Fund's fiscal year based on tax regulations.
By doing so, the employee becomes the owner of the stock so that the long-term capital gains holding period begins to run.
You may not know your exact gain or loss position until early December," when most mutual funds make capital gains distributions, says Eleanore K.