Investments & Capital Gains

Qualified vs. Ordinary Dividends: 2026 Rates, Tests, and Surtax

Do Seniors Pay Capital Gains Tax on a Home Sale?

Fractional Ownership Tax: Shares, TICs, and 1031 Exchanges

Tax Implications of Transferring Stock Ownership

How Are ADRs Taxed? Dividends, Foreign Tax Credit, and PFICs

Section 1256: How the 60/40 Tax Rule Works

Accounting for Limited Partnership Investments: Equity Method and Basis

Like-Kind Replacement: 45-Day Rule, Boot, and Basis

Change in Market Value: Cost Basis, Realized Gains, and Wash Sales

GE Reverse Stock Split: Cash in Lieu, Basis, and Spin-offs