Capital Gains and the People Who Realize Them

Leonard E. Burman and Peter D. Ricoy

National Tax Journal, 1997, vol. 50, issue 3, 427-51

Abstract: High-income taxpayers realize the overwhelming majority of capital gains, but over a 10-year period, one-third of U.S. taxpayers report gains on their tax returns. Sales of corporate stock account for more gains than sales of any other asset and most capitol gains arise from returns with many sales and large capitol gains.

Date: 1997
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