Capital Gains & Losses
- Capital Assets
- Investment Property
- Capital Losses versus Ordinary Losses
- Section 1244 Stock
- Personal Use Property
- Noncapital Assets
- Selling Business Property
- Section 1231 Gains and Losses
- Figuring Basis
- Amount Realized
- Holding Period
- Computing Capital Gains and Losses (the netting process)
- Schedule D and Form 8949
- Form 1099-B
- Capital Gains Rate Table
More Tax Topics
- Business Structures
- Start-up Costs
- Depreciation
- Car Expenses
- Home Office Deduction
- Travel Expenses
- Hiring Workers
- Meals and Entertainment
- Retirement
- Top Tax Myths
- Per Diem Rates - IRS Publication 1542 Oct 2011 for Travel Within the Continental U.S (for employers who pay a per diem allowance to employees)
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Need Some Deductions for 2011?
Don't overlook these!
Updated for 2011
Capital Gains Rates - 2011
| Long-Term Capital Gains Rates for 2011 | Your Maximum Rate is- |
|---|---|
| If your top bracket is 10% or 15% | Zero |
| If your top bracket is OVER 15% | 15% |
| Long-Term Gains on: Collectibles, Qualified Small Business Stock. | 28% |
| If your regular top tax bracket is OVER 15%: Long-Term Unrecaptured Section 1250 Gain on Real Estate. | 25% |
Qualified Dividends Tax Rates - 2011
| If Your Top Bracket Is... | Your Qualified Dividends Rate is- |
|---|---|
| 10% or 15% | Zero |
| OVER 15% | 15% |
Collectibles Gains
The maximum rate on collectibles is 28%.
Unrecaptured Section 1250 gain on Depreciated Real Estate
The maximum rate on unrecaptured Section 1250 gain on depreciated real estate is 25%.
Related Links
- What are Capital Assets?
- Selling Investment Property
- Capital Losses and Ordinary Losses Explained
- Nine Rules for Capital Losses.
- What is Section 1244 Stock?
- Special Tax Treatment for Personal Use Property
- Property Not Classified as a Capital Asset
- Inventory, Accounts Receivable, and Notes Receivable
- Depreciable Business Property
- Form 4797, Sale of Business Property
- What is Section 1231?
- What is Basis
- Unadjusted Basis
- Adjusted Basis
- Figuring Amount Realized
- What Is Your Holding Period?
- How to Determine Your Holding Period
- When the Holding Periods Begins for Certain Types of Items
- Selling Stock
- Computing Capital Gains and Losses
- The Netting Procedure
- Transactions Reported on Schedule D
- Form 1099-B Explained
- Transactions Reported on Schedule D
- Form 1099-B Explained
- Transactions Reported on Schedule D
- Form 1099-B Explained
- Tax Planning Opportunity for Tax Years 2008 through 2010
- Gifting Appreciated Property
Copyright © 2008-2012 Larry Villano. All rights reserved.