gain from the sale or exchange of capital assets

(C)The term “gain from the sale or exchange of capital assets” includes any gain so treated under section 1231. (D)There is a capital gain rate differential for any year if subsection (h) of section 1 applies to such taxable year. (E)The rate differential portion of foreign source net capital gain, net capital gain, or the excess of net capital gain from sources within the United States over net capital gain, as the case may be, is the same proportion of such amount as— (i)the excess of— (I)the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) of section 1 (whichever applies), over (II)the alternative rate of tax determined under section 1(h), bears to (ii)that rate referred to in subclause (I).

Source

26 USC § 904(b)(3)(C)


Scoping language

None: Default is title Scope
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