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This means that the Boyer’s have a capital gain of $180,000 if you subtract the $1,600/share basis of 200 shares from the current value at $2,500/share. This capital gain is taxed at a rate of 15% due to the enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003 and the changes it made to section 1 of the code...
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This means that the Boyer’s have a capital gain of $180,000 if you subtract the $1,600/share basis of 200 shares from the current value at $2,500/share. This capital gain is taxed at a rate of 15% due to the enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003 and the changes it made to section 1 of the code...
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