Number: 98-473
Title: Individual Capital Gains Income: Legislative History
Authors: Gregg A. Esenwein, Government and Finance Division 
Abstract: Since 1913, there has been considerable legislative change in the tax treatment of capital gains income and loss. This report provides a brief history of those changes. To establish a perspective, an overview of the current law tax treatment of capital gains income and losses is presented first. The remainder of the report then focuses on the legislative changes that have affected the tax treatment of capital gains income and losses since 1913.
Pages: 14
Date: April 11, 2007