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@itonewbie wrote:

@TaxGuyBill.  TCJA did not modify §1 to realign the cap gain provisions to the new brackets.  References to the old tax rates remain and those thresholds continue to be indexed each year for inflation.  That's why the threshold for 0% cap gain is NOT the same as that of 22% for ordinary income.

 

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Thanks for the correction.  I forgot about that.  When I read your citation of the Code, that was inkling in the back of my mind, but I failed to state it correctly in my post.