adjusted net capital gain

(3)For purposes of this subsection, the term “adjusted net capital gain” means the sum of— (A)net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of— (i)unrecapturedgain, and (ii)28-percent rate gain, plus (B)qualified dividend income (as defined in paragraph (11)).

Source

26 USC § 1(h)(3)


Scoping language

None: Default is title Scope
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