Short-term capital gains are taxed at your child's regular income tax rate for the first $1,000 of taxable income, then at your regular income tax rate. Long-term capital gains, which occur when your child's custodial account holds an asset for at least one year, benefit from special tax rates. realized capital gains, there are clear-cut endogeneity problems present. When individuals decide to liquidate stockholdings, they did so because they decided to either consume more or rebalance. oT investigate the e ect of capital gains and losses on individual investor reinvestment, savings, alized capital gains and losses. To identify the e ects of realized gains and losses, we exploit plausibly exogenous mutual fund liquidations. Speci cally, we estimate the marginal propen-sity to reinvest one dollar received from a forced sale event, when the investor either achieved a capital gain or a loss relative to his or her initial ...

Capital Gains Tax (CGT) is a tax that may be charged on the profit or gain made when selling, gifting, transferring, exchanging or disposing of an asset. There are a number of assets, such as your home, and any personal belongings worth less than £6,000, that are exempt from CGT. Oct 11, 2011 · Capital gains can be realized on the sale of real estate, bonds, art, shares of passthrough businesses (not subject to corporate tax), and C corporations that pay little or no tax. The problems that arise from the double taxation of corporate profits are a good reason for integrating the individual corporate and income taxes.