Break Into Tax: The Capital Gains Preference

Learn or review how the capital gains preference for individuals works. This video covers how to compute "net capital gain," with examples, and it also illustrates how the 0%/15%/20% rates applicable to "adjusted net capital gain" are progressive. Professor Lederman & Professor Emily Cauble co-host. This is the 3rd video in this series of 3 on capital gains & losses. The first video covers how to determine if a gain or loss is capital or ordinary. The 2nd one covers the limitation on capital losses.

TaxProf Blog coverage of Break Into Tax videos:

• Christians And Lederman Start YouTube Series Break Into Tax (BiT) (Feb. 16, 2021)
• Christians & Lederman: Should You Get A Tax LLM? (Feb. 24, 2021)
• Christians & Lederman: An Important Tax Tip & #WhyTakeTax? (Apr. 1, 2021)
• Lederman & Christians: Last-Minute Exam Prep (Apr. 24, 2021)
• Lederman & Christians: Tax Papers Unlocked — The Elevator Pitch (May 19, 2021)
• Lederman & Christians: An Overview Of U.S. Federal Tax Controversies (June 21, 2021)
• Lederman & Christians: Tax Papers Unlocked — Rita de la Feria (July 9, 2021)
• Christians & Lederman: How To Read A Tax Statute (July 24, 2021)
• Lederman & Christians: Tax Papers Unlocked — Dan Shaviro (Aug. 2, 2021)
• Christians & Lederman: Tax Careers — The Office Of Chief Counsel And The IRS (Aug. 14, 2021)
• Lederman & Christians: Tax Papers Unlocked — Jon Choi (Aug. 21, 2021)
• Christians & Lederman Launch Season 2 of Break Into Tax (Sept. 18, 2021)
• Lederman & Bearer-Friend: Break Into Legal Academia (Sept. 25, 2021)
• Break Into Tax: Friday The 15th (Oct. 11, 2021)
• Break Into Tax: Talking Tax Careers With The Tax Chick (Oct. 16, 2021)
• Break Into Tax: Tax Papers Unlocked — Victoria Haneman (Oct. 23, 2021)
• Break Into Tax: Exam Tips (Nov. 6, 2021)
• Break Into Tax: Introduction To Deductions (Nov. 20, 2021)
• Break Into Tax: Capital Gains & Losses — An Introduction (Nov. 27, 2021)
• Break Into Tax: The Limitation On Capital Losses (Dec. 4, 2021)
• Break Into Tax: The Capital Gains Preference (Dec. 11, 2021)
• Break Into Tax: The Federal Income Tax Treatment of Debt (Dec. 18, 2021)
• Videos: How To Do Legal Research And Tax Research (Jan. 22, 2022)