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

Jul 23, 2013 2 Replies

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?


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

§ 1(h)(11) "Dividends taxed as net capital gain ".

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