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<p>[QUOTE=&quot;Cloudsweeper99, post: 1266855, member: 3011&quot;]From <a href="http://WWW.IRS.Gov" target="_blank" class="externalLink ProxyLink" data-proxy-href="http://WWW.IRS.Gov" rel="nofollow">WWW.IRS.Gov</a></p><p><br /></p><p>Table 16-1. What Is Your Maximum Capital Gain Rate?</p><p><br /></p><p>IF your net capital gain is from ... THEN your&nbsp; </p><p>maximum capital gain rate is ... </p><p><br /></p><p>a collectibles gain 28% </p><p>an eligible gain on qualified small business stock minus the section 1202 exclusion 28% </p><p>an unrecaptured section 1250 gain 25% </p><p>other gain1 and the regular tax rate that would apply is 25% or higher&nbsp; 15% </p><p>other gain1 and the regular tax rate that would apply is lower than 25%&nbsp; 0% </p><p><br /></p><p>1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or </p><p>unrecaptured section 1250 gain.&nbsp; </p><p>&nbsp; </p><p>&nbsp;Collectibles gain or loss.&nbsp;&nbsp; This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. </p><p><br /></p><p>&nbsp; Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles.[/QUOTE]</p><p><br /></p>

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