分组1 - Capital assets include personal items and investments such as stocks, bonds, and real estate, and selling them results in capital gains or losses [1] - Capital gains are classified as short-term (assets held for one year or less) or long-term (assets held for more than one year), affecting tax rates [2][30] - Long-term capital gains are taxed at rates of 0%, 15%, or 20% based on income, while short-term gains are taxed as ordinary income at rates ranging from 10% to 37% [3][30] 分组2 - Tax liability arises when there is a net capital gain, calculated by subtracting net short-term capital losses from net long-term capital gains [5] - The adjusted basis is crucial for determining gains or losses upon sale, which includes the purchase price plus any associated costs [6][7] - Accurate reporting of cost basis is essential to avoid overstating or understating tax liability [8] 分组3 - Tax-loss harvesting allows investors to sell assets at a loss to offset gains, but it requires careful adherence to regulations [25] - Consulting a tax professional can provide clarity on capital gains calculations and strategies to minimize tax liability [26][27] - The "step up in basis" rule applies to inherited assets, potentially reducing tax bills upon sale [28]