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CCH can assist you with stories, including interviews with CCH subject experts. Also, the 2012
CCH Whole Ball of Tax
is available in print. Please contact:
 
Leslie Bonacum
(847) 267-7153
mediahelp@cch.com
 
Eric Scott
(847) 267-2179
eric.scott@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.

 
2012 CCH Whole Ball of Tax
Release (34) | Back to WBOT

2012 CCH Whole Ball of Tax

Contact:
Leslie Bonacum
, 847-267-7153, mediahelp@cch.com
Eric Scott, 847-267-2179, eric.scott@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 (June 9)

28.0%

28.0%

1981 (after June 9 ) -
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) -
2012

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, 2012

nb-12-37

       


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