Investors who have taxable accounts—as opposed to tax-favored retirement accounts such as individual retirement accounts (IRAs) or 401(k)s—are often eligible for lower tax rates on investment income and other benefits.
When an investor sells a holding in a taxable account, the result is a capital gain or loss that is the difference between the investment’s original cost (plus adjustments) and its selling price.
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Source: https://www.wsj.com/articles/capital-gains-dividend-tax-rates-2022-2023-da562ba6?siteid=yhoof2&yptr=yahoo