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TAXPAYER RELIEF ACT OF 1997 - Congress
www.congress.govSubtitle B—Capital Gains Sec. 311. 20 percent maximum capital gains rate for individuals. Sec. 312. Exemption from tax for gain on sale of principal residence. Sec. 313. Rollover of gain from sale of qualified stock. Sec. 314. Amount of net capital gain taken into account in …
NET CAPITAL REQUIREMENTS FOR BROKERS AND DEALERS - …
www.finra.orgThe 2% minimum net capital requirement is based on the aggregate SEA Rule 15c33 - Reserve Formula debit items before the 3% reduction required by SEA Rule 15c3-