Instructions for the Unrecaptured Section 1250 Gain …

Section 1250 Gain Worksheet) from the sale or other disposition of property held more than 5 years. Qualified 5-year gain is taxed at 8% to the extent the gain would otherwise be taxed at 10%. To figure qualified 5-year gain, complete the Qualified 5-Year Gain Worksheet on page 10 if any of the following apply to the ANST for the tax year.

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