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