Tag Archives: Qualified Dividend Tax Rates

Long-Term Capital Gain and Qualified Dividend Tax Rates [IRC §1(h)]

21 January
Dividend

Long-term capital gains are gains on capital assets held for more than one year. Qualified dividends are ordinary dividends from domestic C corporations that meet certain holding period rules and other requirements that qualify for long-term capital gain tax rates. Under The Jobs and Growth Tax Relief Reconciliation Act of 2003, the maximum tax rates […]