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  2. Capital gains tax - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax

    Capital gains in the Czech Republic are taxed as income for companies and individuals. The Czech income tax rate for an individual's income in 2010 is a flat 15% rate. Corporate tax in 2024 is 21%. Capital gains from the sale of shares by a company owning 10% or more is entitled to participation exemption under certain terms.

  3. 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 ...

  4. Capital gains tax in the United Kingdom - Wikipedia

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

    In the UK, gains made by companies fall under the scope of corporation tax rather than capital gains tax. In 2017–18, total capital gains tax receipts were £8.3 billion from 265,000 individuals and £0.6 billion from trusts, on total gains of £58.9 billion. [1] The current operation of the capital gains tax system is a recognised issue.

  5. How government bonds are taxed - AOL

    www.aol.com/finance/government-bonds-taxed...

    The tax rate applied to these capital gains depends on the length of time the bond was held. Short-term gains from bonds held for less than a year are taxed at your ordinary income tax rate, while ...

  6. Original issue discount - Wikipedia

    en.wikipedia.org/wiki/Original_issue_discount

    These rules prevent the avoidance of tax that might otherwise be available by characterizing the repayment as a capital gain, which is taxed at a lower rate, or by deferring the recognition of income until the bond is repaid at maturity. There are a number of exceptions to the original issue discount rule, including: Tax exempt obligations

  7. Capital gain - Wikipedia

    en.wikipedia.org/wiki/Capital_gain

    However, the United States Internal Revenue Service (IRS) does consider profits from the redemption or sale of a bond as a capital gain. [19] Bond capital gains are calculated in the same method as other capital gains, whereby “the difference between the adjusted basis in the asset and the amount you realized from the sale is a capital gain ...

  8. Qualified dividend - Wikipedia

    en.wikipedia.org/wiki/Qualified_dividend

    To be taxed at the qualified dividend rate, the dividend must: be paid after December 31, 2002; be paid by a U.S. corporation, by a corporation incorporated in a U.S. possession, by a foreign corporation located in a country that is eligible for benefits under a U.S. tax treaty that meets certain criteria, or on a foreign corporation’s stock that can be readily traded on an established U.S ...

  9. Taxpayer Relief Act of 1997 - Wikipedia

    en.wikipedia.org/wiki/Taxpayer_Relief_Act_of_1997

    The top marginal long term capital gains rate fell from 28% to 20%, subject to certain phase-in rules. The 15% bracket was lowered to 10%. The 15% bracket was lowered to 10%. The act permanently exempted from taxation the capital gains on the sale of a personal residence of up to $500,000 for married couples filing jointly and $250,000 for singles.