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CCH can assist you with stories, including interviews with CCH subject experts. Also, the 2010
CCH Whole Ball of Tax
is available in print. Please contact:
 
Leslie Bonacum
(847) 267-7153
mediahelp@cch.com
 
Neil Allen
(847) 267-2179
neil.allen@wolterskluwer.com

Visit the CCH Whole Ball of Tax site often as new releases and other updates will be posted throughout the tax season.

CCH provides special CCH Tax Briefings on key topics at: CCHGroup.com/Legislation/Briefings.

 
2010 CCH Whole Ball of Tax
Release (34) | Back to WBOT

2010 CCH Whole Ball of Tax

Contact:
Leslie Bonacum
, 847-267-7153, mediahelp@cch.com
Neil Allen, 847-267-2179, neil.allen@wolterskluwer.com

A Historical Look at Capital Gains Rates

  Individuals Corporations
 
Maximum capital gains rates
Maximum capital gains rates
1913 - 1921
same as regular rate
same as regular rate
1922 - 1933
12.5%
12.5%
1934 - 1935
17.7%*
13.75%
1936 - 1937
22.5%*
15.0%
1938 - 1941
15.0%
same as regular rate
1942 - 1951
25.0%
25.0%
1952 - 1953
26.0%
26.0%
1954
25.0%
26.0%
1955 - 1967
25.0%
25.0%
1968
26.9%
25.0%
1969
27.5%
25.0%
1970
30.2%
25.0%
1971
32.5%
25.0%
1972 - 1974
35.0%
25.0%
1975 - 1977
35.0%
30.0%
1978
33.8%
30.0%
1979
35.0%
30.0%
1980 - 1981
28.0%
28.0%
1981 (June 20)
23.7%
28.0%
1982 - 1986
20.0%
28.0%
1987 - 1992
28.0%
34.0%
1993 - 1997 (May 6)
28.0%
35.0%
1997 (after May 6) -
2003 (May 5)
20.0%
35.0%

2003 (after May 5) -
2009

15.0%
35.0%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*Assumes 10-year holding period, 30% of gain recognized (sliding scale for exclusion based on holding period).

Please note: Tax law is complex. While an accurate representation of capital gains rate history, this chart may not reflect various factors (such as excess profit taxes, phase-ins, rates on special categories of gain and AMT) that could have affected capital gains taxes throughout the years.

Source: CCH, 2010

nb-10-32

       


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