What is the statute number regarding the 15% rate for qualified dividends and long-term capital gains?

The subject says it all:

What is the statute number (i.e. code section) regarding the 15% rate for qualified dividends and long-term capital gains?

Reply to
NadCixelsyd
Loading thread data ...

§ 1(h)(1)(C)
Reply to
Mark Bole

See also § 1222(11) for definition of "Net capital gain" and

§ 1(h)(11) "Dividends taxed as net capital gain ".
Reply to
Mark Bole

BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.