Personal Income Tax: Capital Gains And Losses.
1972
- 39Usage
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Metrics Details
- Usage39
- Downloads24
- Abstract Views15
Artifact Description
PERSONAL INCOME TAX: CAPITAL GAINS AND LOSSES. INITIATIVE. Amends and repeals provisions of Personal Income Tax Law dealing with capital gains and losses. Provides that all capital gains are taxed at ordinary income rates, except that only 50% of the gain from the sale of a principal residence is recognized as income. Provides that capital losses are deductible to extent of capital gains plus $2,000. Provides for $2,000 capital loss carry forward.
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