Paul L. Caron
Dean




Saturday, November 27, 2021

Break Into Tax: Capital Gains & Losses — An Introduction

Learn or review the building blocks of capital gains & losses. This video covers the 3 elements needed for a gain or loss to be "capital" rather than "ordinary," including what constitutes a "capital asset." It also discusses holding period. Professor Lederman & Professor Emily Cauble co-host. Planned future videos will cover the capital gains preference and the limitation on capital losses.

TaxProf Blog coverage of Break Into Tax videos:

https://taxprof.typepad.com/taxprof_blog/2021/11/break-into-tax-capital-gains-losses-an-introduction.html

Legal Education, Tax | Permalink