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The Exclusion of a Percentage of the Capital Gain Realized

Question 52

Multiple Choice

The exclusion of a percentage of the capital gain realized on the sale of qualified small business stock acquired after September 27, 2010, and before January 1, 2014, results in an effective tax rate on these capital gains of


A) 0%
B) 7.0%
C) 14.0%
D) 15.0%
E) 28.0%

Correct Answer:

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