...the reduction being gradual and continuous. Current law provides for a deduction from gross income of 50 percent of the excess of net long-term capital gains over net short-term capital losses for individuals. Capital gains treatment in the Internal Revenue Code has existed since the Revenue...

...reduction being gradual and continuous. Current law provides for a deduction from gross income of 60 percent of the excess of net long-term capital gains over net short-term capital losses for individuals. Capital gains treatment in the Internal Revenue Code has existed since the Revenue...

...a naturalization court is an alien. [TD 6500, 25 FR 11402, Nov. 26, 1960, as amended by TD 7332, 39 FR 44216, Dec. 23. 1974] § 1.1-2 Limitation on tax....computations under the income averaging provisions, section 120Kb) is treated as imposing the alternative tax on capital gains computed under section 1304(e)(2),...

...commercial organizations. Current law provides for a deduction from the gross income of individuals of 50 percent of the excess of net long-term capital gains over net short-term capital losses. Increasing the capital gains deduction would encourage greater capital formation through equity investment...

...for used equipment to $200,000. Capital Gains Current law provides for deduction from gross Income of 50 percent of the -excess of net long-term capital gains over net short-term capital losses for individuals. Expansion of the capital gains deduction would encourage greater capital formation...

...for used equipment to $200,000. CAPITAL GAINS Current law provides for deduction from gross income of 50 percent of the excess of net long-term capital gains over net short-term capital losses for individuals. Expansion of the capital gains deduction would encourage greater capital formation...

...used equipment to $200, COO/ Capital Gains Current law provides for deduction from gross Income of 50 percent of the -excess of net long-term capital gains over net short-term capital losses for individuals. Expansion of the capital gains deduction would encourage greater capital formation...

...for used equipment to $200,000. Capital Gains Current law provides for deduction from gross income of 50 percent of the excess of net long-term capital gains over net short-term capital losses for individuals. Expansion of the capital gains deduction would encourage greater capital formation...

...used equipment to $200,000. Capital Gains Current law provides for deduction from gross income of SO percent of the excess of net long-term capital gains over net short-term capital losses for individuals. Expansion of the capital gains deduction would encourage greater capital formation...

...for 1958 consisted of $6,000 salary and $1,500 of long-term capital gains (after the deduction of 50% of the excess of net long-term capital gains over net short-term capital losses), and you claimed the 10% standard deduction of $750 and $1,800 for personal exemptions, to arrive at...