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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.
Lower rates: planning strategies to sell real estate at lower ... by Briskin, Robert A. / California CPA
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).
Joint patent owners and LLCs: retaining capital gain treatment for a ... by Laffie, Lesli S. / Journal of Accountancy
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.
Net unrealized appreciation by Gibson, Daniel J. / The Tax Adviser
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