The document discusses tax implications for U.S. stockholders related to unrecaptured Section 1250 gains, capital gain dividends, and Medicare tax. It outlines the tax treatment of capital gains and losses for both non-corporate and corporate taxpayers, including the potential application of Treasury Regulations on reportable transactions. The document also covers the 3.8% Medicare tax on net investment income and the requirements for information reporting and backup withholding.
doj/DataSet10/EFTA01385001.pdf
{"document_type":"financial","key_organizations":["IRS"],"reference_numbers":["DB-SDNY-0085792","SDNY_GM_00231976","EFTA01385001"]}