Search results with tag "Unrecaptured"

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.

  Worksheet, Section, 2015, Gain, Unrecaptured section 1250 gain, Unrecaptured