New Capital Gains Rules Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T19:39:17.000 2020-06-29T22:52:24Z 2020-06-29T22:52:24Z 2017-08-10 1999-02-05
dc.description.abstract <p>The modifications in taxation of long-term capital gains in the Taxpayer Relief Act of l997 changed, in several respects, the way long-term capital gains are taxed. In addition to changes in tax rates, and the holding period (which was returned to the former requirement of more than one year effective for taxable years ending after December 31, 1997) the 1997 legislation imposed new rules on the taxation of gain representing depreciation claimed on Section 1250 property at a 25 percent rate.</p>
dc.identifier archive/
dc.identifier.articleid 1472
dc.identifier.contextkey 10579703
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol10/iss3/1
dc.source.bitstream archive/|||Fri Jan 14 17:46:41 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title New Capital Gains Rules
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 9e847e4e-d5d2-4a76-aa10-7f38dd849f4d
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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