[DOC] [TLE] Capital gains [PAR] Capital gains are profits reflecting increased values of stocks, bonds, investment 
... Capital gains are treated much more favorably than other types of income, ... In 
conjunction with other tax changes, the top capital gains rate rose to about 39% 
.... the 1986 Tax Reform Act was to tax realized capital gains at the same rates as
... [DOC] [TLE] Tax Reform and the Tax Treatment of Capital Gains [PAR] Sep 20, 2012 ... Taxing capital gains at a lower rate than other income creates ... invested and still 
be profitable. Before enactment of the Tax Reform Act of 1986, taxpayers ... long 
as capital gains and ordinary income were taxed at the same rate. .... taxpayers 
do not pay tax on capital gain until the asset is sold and the gain. [DOC] [TLE] a proposal to reform the taxation of corporate income [PAR] ordinary income rates of dividends and net accrued capital gains of .... At the 
same time, the proposal would have fully taxed the income US residents receive 
.... Reform Act of 1986, while other countries have steadily reduced their .... 
multinationals still must pay US tax on these profits when they are repatriated to 
the parent. [DOC] [TLE] Tax Reform Act of 1986 - Wikipedia [PAR] The U.S. Congress passed the Tax Reform Act of 1986 (TRA) to simplify the 
income tax code, ... In addition, capital gains faced the same tax rate as ordinary 
income. ... the Tax Reform Act of 1986 greatly expanded the AMT to aim at a 
different set of ... resulted in the erosion of the value of these institutions' major 
assets. [DOC] [TLE] Tax Shelters and Passive Losses after the Tax Reform Act of 1986 [PAR] Jan 20, 1996 ... The Tax Reform Act of 1986 (TRA86) was the culmination of a concerted ... tax 
rate below that of a low-income taxpayer without tax shelter losses, ... Code. 
These rules limited the extent to which losses from activities in which .... the asset 
is sold, the proceeds are taxed at a lower rate, such as that prevailing. [DOC] [TLE] A Proposal to Reform the Taxation of Corporate Income - American ... [PAR] 15 percent tax on interest income of non-profits and retirement plans, and .... a tax 
at ordinary income tax rates on the accrued, or mark-to-market, income of 
corporate ... capital gains on shares of these businesses would continue to be 
taxed on a .... Tax. Reform Act of 1986, while other countries have steadily 
reduced their... [DOC] [TLE] Economic Effects of Increasing the Tax Rates on Capital Gains and ... [PAR] Apr 15, 2008 ... Our analysis indicates that higher tax rates on these forms of income ... Capital 
gains taxes are voluntary, paid only when appreciated capital assets are sold. ... 
of 2003 set the taxes for qualified dividends at the same rate as taxes for ... The 
Tax Reform act of 1986 ended the differential treatment of capital. [DOC] [TLE] Corporate Income Tax Reform: Dreaming On - Urban Institute [PAR] the other side of the coin, pundits and members of Congress are inclined to react 
with high ... set a minimum tax on repatriated foreign profits of U.S. multinationals. 
Corporate ... But neither side has credibly specified how it would pay for these 
rate cuts. ... The Tax Reform Act of 1986 ... their income in the same way 
individual. [DOC] [TLE] Obstacles to Tax Reform: Income Definition and Capital Gains ... [PAR] American public while setting the tone for the debate over economic policy to ... 
their annual earnings as capital gains, causing their overall tax rates to be lower 
.... be forced to sell inherited capital assets, such as a vacation property, .... The 
Tax Reform Act of 1986 eliminated the tax preference to capital gains, as 
taxpayers. [DOC] [TLE] RAISING TODAY'S LOW CAPITAL GAINS TAX RATES COULD ... [PAR] Sep 19, 2012 ... A key element of the landmark 1986 tax reform legislation, for ... offset the cost by 
setting tax rates on ordinary income higher than in the ... capital gain (usually by 
selling the asset). ... percent of the fund's profits above a threshold level. ...

Question: The Tax Reform Act of 1986 set the tax on these, profits from sold assets, at the same rate as other income
Answer: capital gains