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  2. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    From 1998 through 2017, tax law keyed the tax rate for long-term capital gains to the taxpayer's tax bracket for ordinary income, and set forth a lower rate for the capital gains. (Short-term capital gains have been taxed at the same rate as ordinary income for this entire period.) [ 16 ] This approach was dropped by the Tax Cuts and Jobs Act ...

  3. Real business-cycle theory - Wikipedia

    en.wikipedia.org/wiki/Real_business-cycle_theory

    The basic RBC model predicts that given a temporary shock, output, consumption, investment,t, and labor, all rise above their long-term trends and formative deviation. Furthermore, since more investment means more capital is available, a short-lived shock may impact the future.

  4. Schedule D: How to report your capital gains (or losses) to ...

    www.aol.com/finance/schedule-d-report-capital...

    Schedule D also requires information on any capital loss carry-over you have from earlier tax years on line 14, as well as the amount of capital gains distributions you earned on your investments.

  5. Character (income tax) - Wikipedia

    en.wikipedia.org/wiki/Character_(income_tax)

    The IRS characterizes income or loss as a capital gain or loss depending on how the taxpayer generates the gain or loss. When the taxpayer invests in real estate or security and then later sells that piece of real estate or security, the IRS characterizes the amount that exceeds the purchase price as capital income while the amount that falls short of the purchase price is capital loss.

  6. What is the long-term capital gains tax? - AOL

    www.aol.com/finance/long-term-capital-gains-tax...

    Long-term capital gains tax is a tax applied to assets held for more than a year. The long-term capital gains tax rates are 0 percent, 15 percent and 20 percent, depending on your income.

  7. Need to report cryptocurrency on your taxes? Here’s how to ...

    www.aol.com/finance/report-cryptocurrency-taxes...

    Long-term capital gains tax rates are zero percent, 15 percent or 20 percent, depending on your income level. Sales of long-term investments are reported on Part 2 of the form, which looks nearly ...

  8. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    Any gain above that is a capital gain subject to capital gains tax rates (usually more favorable). For example, the widget discussed above had an original basis of $1,000. The taxpayer took $400 worth of depreciation deductions from their ordinary income over the course of four years.

  9. Capital Gains Tax Rates: A Comprehensive Guide - AOL

    www.aol.com/news/capital-gains-tax-rates...

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