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Long-term capital gain

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Long-term capital gain
A profit on the sale of a security or mutual fund share that has been held for more than one year.

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However, the goal of clients who choose to not do a tax-free exchange is generally to pay tax at lower long-term capital gain rates, 15 percent maximum federal rate, rather than at ordinary income tax rates, 35 percent maximum federal rate.
Three IRS letter rulings offer joint inventors reassurance they will not lose IRC section 1235's benefits (allowing long-term capital gain treatment on a subsequent transfer, rather than ordinary income treatment) if they transfer their patent rights to a limited liability company (LLC).
When employer securities are sold after distribution, any gain realized is long-term capital gain to the extent attributable to NUA not taxed at the time of receipt.
 
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