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  2. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    The remainder of any gain realized is considered long-term capital gain, provided the property was held over a year, and is taxed at a maximum rate of 15% for 2010-2012, and 20% for 2013 and thereafter. If Section 1245 or Section 1250 property is held one year or less, any gain on its sale or exchange is taxed as ordinary income.

  3. Capital Gains Tax Rates for 2024-2025 - AOL

    www.aol.com/capital-gains-tax-rates-2023...

    Any unrecaptured gain from the sale of Section 1250 real property (25%) ... One notable exception to capital gains tax rules is the sale of your primary home. Up to $250,000 — $500,000 for ...

  4. 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 ...

  5. Realization (tax) - Wikipedia

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

    In order to avoid the cumbersome, abrasive, and unpredictable administrative task of valuing assets annually to determine whether their value has appreciated or depreciated, § 1001(a) of the Code defers the tax consequences of a gain or loss in property until it is realized through the "sale or disposition of [the] property."

  6. What You Need to Know About Tax-Loss Harvesting and ... - AOL

    www.aol.com/finance/know-tax-loss-harvesting...

    A good tax planning strategy can help you hold on to more of your investment dollars. Understanding the value of tax-loss harvesting and what’s involved with netting gains and losses could be a ...

  7. Writing Off Losses on Sale of Investment Property - AOL

    www.aol.com/finance/writing-off-losses-sale...

    Before selling rental properties or other investment real estate at … Continue reading → The post Writing Off Losses on Sale of Investment Property appeared first on SmartAsset Blog ...

  8. Texas Tax Code Chapter 313 - Wikipedia

    en.wikipedia.org/wiki/Texas_Tax_Code_Chapter_313

    For the 10 years of the tax benefit period, reduced local school district revenues are substantially replaced with state funds through the state public school finance system. [4] The Texas Tax Code gives the Texas Comptroller's office responsibility and authority to adopt rules necessary for the implementation and administration of the program. [5]

  9. 2023 Tax Season: What Is Unrealized Gain or Loss and Is ... - AOL

    www.aol.com/finance/2023-tax-season-unrealized...

    Business. Fitness. Food. Games. Health. Home & Garden. Medicare. ... so you won’t report unrealized gainsor losses — on your tax filings. For example, if you were ahead of the curve and ...