There are several long-term capital gains tax rates. The 15 maximum capital gains tax rate applies to sales of assets held for more than 12 months (0 for those in the 15 or lower tax bracket for 20).
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Capital gains and losses result when you sell capital assets such as stocks, bonds, options, precious metals, and other commodities. You can determine capital gains and losses by comparing the difference between the proceeds you received upon the sale of the asset and the tax basis (adjusted cost) of.