Index/Topics/Capital Gains Tax

Capital Gains Tax

Preferential rates for capital gains affect the structure of taxes.

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7 results
Jan 31, 2026
Most Viewed

How are unrealized stock gains taxed under current federal law and do any proposals target billionaires' paper wealth?

Under current federal law, capital gains are generally taxed only when they are realized — that is, when an asset is sold — so increases in stock value that remain on paper do not trigger income tax ....

Jan 14, 2026
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How is cost basis determined for inherited physical gold or silver under current US tax law?

Inherited physical gold or silver generally receives a "step‑up" in cost basis to the fair market value on the decedent’s date of death, so tax when sold is calculated on gains above that stepped‑up v...

Jan 31, 2026
Most Viewed

What methodologies did ProPublica use to calculate the "true tax rate" for billionaires?

defined a billionaire’s “” as the ratio of federal income taxes paid to the change in their estimated net worth over a given period, using leaked tax records and wealth estimates to compute that figur...

Jan 15, 2026

Can basis adjustments apply when gifted precious metals are later sold for a gain or loss?

Gifts and inheritances of precious metals trigger different cost-basis rules that determine whether a subsequent sale produces a taxable gain or deductible loss; inherited metals normally receive a "s...

Feb 3, 2026

Us tax revenue by earnings

federal tax system is progressive on paper— apply and bracket thresholds were raised for 2026—yet the bulk of federal income-tax revenue comes from a narrow slice of high earners while the bottom half...

Jan 10, 2026

How do I fill out Form 2210 and Schedule AI to annualize capital gains received in a single quarter?

The annualized income installment method lets a taxpayer shift required estimated‑tax installments to the periods when income was actually earned — valuable when a large capital gain lands in a single...

Jan 5, 2026

What documentation does the IRS accept to prove the stepped‑up basis for inherited precious metals?

The IRS treats inherited precious metals as receiving a “step‑up” in basis to their fair market value at the decedent’s date of death, and proving that stepped‑up basis typically requires contemporane...