***** From the U.S. Code Online via GPO Access [wais.access.gpo.gov] [Laws in effect as of January 7, 2003] [Document not affected by Public Laws enacted between
January 7, 2003 and February 12, 2003] [CITE: 26USC1]
TITLE 26--INTERNAL REVENUE CODE Subtitle A--Income Taxes CHAPTER 1--NORMAL TAXES AND SURTAXES Subchapter A--Determination of Tax Liability PART I--TAX ON INDIVIDUALS
Sec. 1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses<nobr> <wbr></nobr>......
(h) Maximum capital gains rate
(1) In general
If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section for such taxable year shall not exceed the sum of-- (A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of-- (i) taxable income reduced by the net capital gain; or (ii) the lesser of-- (I) the amount of taxable income taxed at a rate
below 25 percent; or (II) taxable income reduced by the adjusted net capital gain;
(B) 10 percent of so much of the adj<nobr> <wbr></nobr>...... *****<nobr> <wbr></nobr>... I haven't figured out if my 26.A.1.A.I.1.h.1.A.ii.I is greater than my 26.A.1.A.I.1.h.A.ii.II or not?<nobr> <wbr></nobr>... is this how this is versioned?<nobr> <wbr></nobr>.. maybe I have to include -20030107?
Come to think of it, 26.A.1.A.I.1.h.1.A.ii.I-20030107 = 26.A.1.A.I.1.h.1.A.ii.II-20030107.