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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. Free File - Wikipedia

    en.wikipedia.org/wiki/Free_File

    Free File Fillable Forms is an electronic version of IRS paper forms. Free File Fillable Forms does not include any elaborate cross-checking or question-and-answer formats (such as is found in many of the Free File Software packages), instead it is a simple fill-in-the blank format (however, it does perform math calculations).

  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. ... The tax form typically provides all the information you need to fill out Form 8949.

  8. Recognition (tax) - Wikipedia

    en.wikipedia.org/wiki/Recognition_(tax)

    In U.S. Federal income tax law, recognition is among a series of prerequisites to the manifestation of gains and losses used to determine tax liability. First, in the series for manifesting gain and loss, a taxpayer must "realize" gain and loss. This word "realize" is a term of art that refers to the realization requirement where the taxpayer ...

  9. 1256 Contract - Wikipedia

    en.wikipedia.org/wiki/1256_Contract

    Any gain or loss from a 1256 Contract is treated for tax purposes as 40% short-term gain and 60% long-term gain, regardless of holding period. Because most futures contracts are held for less than the 12-month minimum holding period for long-term capital gains tax rates; the gain from any non-1256 contract will typically be taxed at the higher ...

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