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Section 7.1 - Introduction to Capital Assets
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Section 7.2 - Basic Capital Gain Loss Terms
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Section 7.3 - Classification of Assets
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Section 7.4 - Sale of Ordinary Assets
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Section 7.5 - Sale of Section 1221 Capital Assets
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Section 7.6 - Capital Gains Rates - Exception
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Section 7.6.5 - Capital Gains Rate - General Preferential Tax Rates
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Section 7.7 - Medicare Surtax IRC 1411
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Section 7.8 - Netting Capital Gains and Losses
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Section 7.9 - Netting Capital Gains and Losses Example
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Section 7.10 - Sale of 1231 Business Property
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Section 7.11. - Gain or Loss of Business Property Example