CAPITAL GAINS

You are probably familiar with the term capital gains from the endless battles on Capitol Hill over the capital gains tax rate. This tutorial will help you to understand what capital gains are, how they are taxed, and how they can affect your investment strategy.

You will learn about the following topics:

Long-Term and Short-Term Gains Unrealized and Realized Gains Capital Gains Tax What Is Subject to Capital Gains Tax? Additional Terms Capital Gains Are the Profits Made on Transactions

Let's begin with a look at the two types of capital gains.