Paul L. Caron

Saturday, December 11, 2021

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:

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