Statements (23)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | gptkb:Financial_Term | 
| gptkbp:affects | Net Investment Income Tax in the US | 
| gptkbp:appliesTo | Assets held for more than one year | 
| gptkbp:canBeOffsetBy | Capital Losses | 
| gptkbp:contrastsWith | gptkb:Short_Term_Capital_Gains | 
| gptkbp:definedIn | Internal Revenue Service (IRS) in the US | 
| gptkbp:example | gptkb:Stocks Real Estate Mutual Funds | 
| gptkbp:holdingPeriodRequirement | More than 12 months in the US | 
| gptkbp:relatedTo | gptkb:India gptkb:United_Kingdom gptkb:United_States gptkb:Capital_Gains Taxation | 
| gptkbp:reportsTo | Tax Return | 
| gptkbp:subject | gptkb:Capital_Gains_Tax | 
| gptkbp:taxedAt | Lower rate than short-term capital gains in many jurisdictions | 
| gptkbp:taxRateInIndia | 10% or 20% depending on asset and holding period | 
| gptkbp:taxRateInUnitedStates | 0%, 15%, or 20% depending on income | 
| gptkbp:bfsParent | gptkb:LTCG | 
| gptkbp:bfsLayer | 8 | 
| https://www.w3.org/2000/01/rdf-schema#label | Long Term Capital Gains |