The new higher 20% capital gain rate plus the 3.8% Obamacare tax makes a top long term capital gain rate of 23.8%.
If you make less, your long term capital gain rate will probably remain 15% regardless of whether you sell in 2010 or 2011.
If Congress were to let the Bush cuts expire in December the long term capital gain rate for most people would be 20% in 2011.
Depending on your facts, it might be long term capital gain.
Whether you have appreciated stock or real estate, you may be tempted to cash in on the lowest long term capital gain rates in a generation.
The stock was subject to restrictions, but the partners thought it was better to pay tax that year so increases in the Cap Gemini stock would be long term capital gain.
However, since VC partnerships mostly make long-term equity investments, most of their profit is long-term capital gain.
One of the reasons that I like to do it at one year is that if you are selling something at a gain then it's a long-term capital gain.
One assumption is that you have, apart from the loss-harvesting trade, a long-term capital gain this year.
Stocks and index funds, which benefit from much lower long-term capital gain rates, can go in your taxable accounts.
The long-term capital gain, however, would be taxed at a low rate, a little more than half your ordinary income rate.
If the property has been held for more than one year, gains are taxed at favorable long-term capital gain tax rates.
If the stock sale is a qualifying transaction, then the employee will only report a short or long-term capital gain on the sale.
The NUA is not taxed until the shares are sold, and when the shares are sold, you only pay tax at long-term capital gain rates.
Since you've held both lots for more than a year, any profit is a long-term capital gain, taxed at a current top rate of 15%.
Do this and you get favorable long-term capital gain treatment.
These particular options have the tax advantage that, for long-term investors, the paper gain on exercise is not recognized until the stock is sold and it is then taxed at long-term capital gain rates.
This offered only a 1% benefit over the long-term capital gain rate of 15%, and coupled with the fact that 7% of the gain was also treated as an AMT preference item, made Section 1202 a rather useless provision.
When any or all of the employer stock is sold, Bill will pay long-term capital gain rates, currently only 15%, on the NUA attributable to that stock, regardless of how long (or short) the stock was held after it was distributed from the plan.
That's true even if you sell the shares the day after the distribution from your plan, since the rule requiring you to hold the stock more than one year to qualify for long-term capital gain rates does not apply to NUA stock withdrawn as part of an LSD.
Premiums pocketed from expired options are considered short-term capital gain (never mind how long you hold the position), and that gain could be taxed at high rates.
When the partnership makes a profit from its investments, under the law it is treated as a capital gain, and currently the long term capital gains tax rate is significantly lower than the rate on wages.
Sixty percent of their gain will be taxed at the 15% long-term capital gains rates.
If stocks go nowhere, you make 2% a year owning futures, taxed as a capital gain (a blend of short- and long-term gains).
We will eliminate the tax on qualified dividends and long-term capital gains to free up the billions of dollars Americans are sitting on to avoid taxes on the gain.
Currently, investors have no financial incentive to invest for the long term returns on investments held for less than a year are taxed as personal income, but capital gain taxe applies unilaterally and equally to any investment held for even a day beyond 365 days.
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