Capital Gains Rates
The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).
Deduction or exemption tied to federal tax system. Federal deductions and exemptions are indexed for inflation.
Investor's Guidebook to Fractional 1031 Replacement Properties