President Bush still wants a special break for capital gains.

On the books, the capital gains tax rate is 28 percent.

"People are going to wait around to see what the capital gains tax cut is."

We might as well go further and pay people for their capital gains.

Step 3: include the lower amount as your capital gain.

If interest rates go down then it could mean a capital gain.

What if you don't have any capital gains to speak of this year?

That family might have paid only 28 percent on its 1990 capital gains.

In 1960 the amount was increased to $15,246 through capital gains.

But including some kind of capital gains rate cut is also a political strategy.