adjusted net capital gain

(3) Adjusted net capital gain 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) unrecaptured section 1250 gain, and (ii) 28-percent rate gain, plus (B) qualified dividend income (as defined in paragraph (11)).


26 USC § 1(h)(3)

Scoping language

For purposes of this subsection
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