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How Capital Gains Are Taxed

How Capital Gains Are Taxed

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How Capital Gains Are Taxed

Generally, the maximum capital gains rate is now 15% (0% for individuals in the 10% or 15% bracket for the years 2008 through 2010). These capital gains rates apply to individuals, estates and trusts. A capital asset need only be held "more than 12 months" in order to have the lowest capital gain rate apply. The same tax rates apply to dividends for 2008 through 2010.

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