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Institute on Taxation and Economic Policy

Government services in Washington, United States
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ITEP is a non-profit, non-partisan tax policy organization. We conduct rigorous analyses of tax and economic proposals and provide data-driven …
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Frequently asked questions

Q:
What are unrealized capital gains and why should we care about them?
A:
An unrealized gain is asset appreciation (increase in the value of an asset) that is not taxed under current law because a taxpayer has not sold the asset and...
A:
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