 | United States. Congress. Senate. Committee on Finance - Budget - 1989 - 292 pages
...on Taxation, Taxation of Capital Gains and Losses (JCS-52-83), November 1, 1983. (1)I. PRESENT LAW In general, gain or loss reflected in the value of...purposes until a taxpayer disposes of the asset. On disposition of a capital asset, long-term capital gain is presently taxed at the same rate as ordinary... | |
 | United States. Congress. Joint Committee on Taxation - Capital gains tax - 1990 - 44 pages
...Committee on Taxation, Taxation of Capital Gains and Losses (JCS-52-83), November 1, 1983. I. PRESENT LAW In general, gain or loss reflected in the value of...purposes until a taxpayer disposes of the asset. On disposition of a capital asset, long-term capital gain is currently taxed at the same rate as ordinary... | |
 | United States. Congress. Senate. Committee on Finance - Capital gains tax - 1990 - 356 pages
...on Taxation, Taxation of Capital Gains and Losses (JCS-52-83), November 1, 1983. (1) I. PRESENT LAW In general, gain or loss reflected in the value of...purposes until a taxpayer disposes of the asset. On disposition of a capital asset, long-term capital gain is currently taxed at the same rate as ordinary... | |
 | United States. Congress. Senate. Committee on Finance - Business & Economics - 1995 - 452 pages
...gains deduction for individuals (sec. 12141 of the bill and new sec. 1202 of the Code) Present Law In general, gain or loss reflected in the value of...or exchange of capital assets, the net capital gain is taxed at the same rate as ordinary income, except that individuals are subject to a maximum marginal... | |
 | United States. Congress. House. Committee on Ways and Means - Law - 1995 - 332 pages
...1993. 1. 10-percent alternative tax on gains with respect to assets held 5 years or more Present Law In general, gain or loss reflected in the value of...or exchange of capital assets, the net capital gain is taxed at the same rate as ordinary income, except that individuals are subject to a maximum marginal... | |
 | Business & Economics - 1995 - 38 pages
...follows: Tea Treatment of Capital Gains and Losses (JCS4-96), February 13, 1996. I. PRESENT LAW In general In general, gain or loss reflected in the value of...tax purposes until a taxpayer disposes of the asset (sec. 1001).2 On the sale or exchange of capital assets, the net capital gain is taxed as ordinary... | |
 | United States. Congress. Senate. Committee on the Budget - Budget - 1995 - 1006 pages
...gains deduction for individuals (sec. 12141 of the bill and new sec. 1202 of the Code) Present Law .. In general, gain or loss reflected in the value of an asset is recognized for income tax purposes until a taxpayer disposes of the asset. On the sale or exchange... | |
 | Law - 1997 - 146 pages
...approximately $200 million of taxable income taxed at the 15- and 28-percent rates. spuesnom suomw Capital gains and losses In general, gain or loss...or exchange of capital assets, the net capital gain of an individual generally is taxed at the same rate as ordinary income, except that the maximum rate... | |
 | Bill Archer - 2000 - 142 pages
...income taxed at the 15- and 28-percent rates. O * er .8 o o o go i2! CO l OD A 15 I spiresnoLji <D Capital gains and losses In general, gain or loss...or exchange of capital assets, the net capital gain of an individual generally is taxed at the same rate as ordinary income, except that the maximum rate... | |
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Present Law In general, gain or loss reflected in the value of an asset is not recognized for income tax purposes until a taxpayer disposes of the asset. On the sale or exchange of capital assets, the net capital gain is... 
