Collectible (28% Gain)
Collectible (28% Gain)
A 28% rate gain or loss is:
- Any collectibles gain or loss, or
- The part of your gain on qualified small business stock that is equal to the section 1202 exclusion.
If this applies, check the 28% Gain box during your interview.
To determine amount of 28% Gain, fill out the worksheet on Schedule D Instructions Page D-8.
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