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Individual Capital Gains Income: Legislative History (CRS Report for Congress)

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Release Date Revised April 11, 2007
Report Number 98-473
Authors Gregg A. Esenwein, Government and Finance Division
Source Agency Congressional Research Service
Older Revisions
  • Premium   Revised May 18, 2006 (17 pages, $24.95) add
  • Premium   June 29, 1998 (15 pages, $24.95) add
Summary:

Since 1913, there has been considerable legislative change in the tax treatmentof capital gains income and loss. This report provides a brief history of thosechanges. To establish a perspective, an overview of the current law tax treatmentof capital gains income and losses is presented first. The remainder of the report thenfocuses on the legislative changes that have affected the tax treatment of capital gainsincome and losses since 1913.