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Topic No. 409, Capital Gains and Losses

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Topic No. 409, Capital Gains and Losses

Internal Revenue Service · Topic No. 409, Capital Gains and Losses

Capital gain treatment, rates, holding outcomes, and high-level loss rules.

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Topic No. 409, Capital Gains and Losses

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Internal Revenue Service — Topic No. 409, Capital Gains and Losses

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Topic No. 409, Capital Gains and Losses
Source: Topic No. 409, Capital Gains and Losses
Organization: Internal Revenue Service
Domain: tax
Kind: regulatory
Authority tier: primary
Access model: public
Refresh cadence: annual
Canonical URL: https://www.irs.gov/taxtopics/tc409
Coverage: Capital gain treatment, rates, holding outcomes, and high-level loss rules.
Tags: capital-gains, tax-rates, schedule-d