### Question
How is the "adjusted net capital gain" defined?


### Answer
The term **adjusted net capital gain** is defined in *26 U.S.C. § 1* as follows -

> the sum of—



(A) net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of—



(i) unrecaptured section 1250 gain, and



(ii) 28-percent rate gain, plus


  


(B) qualified dividend income (as defined in paragraph (11))

#### Citation:
  - *26 U.S.C. § 1*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART I-TAX ON INDIVIDUALS**

