28-percent rate gain

(4)For purposes of this subsection, the term “28-percent rate gain” means the excess (if any) of— (A)the sum of— (i)collectibles gain; and (ii)gain, over (B)the sum of— (i)collectibles loss; (ii)the net short-term capital loss; and (iii)the amount of long-term capital loss carried underto the taxable year.


26 USC § 1(h)(4)

Scoping language

None: Default is title Scope
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