### Question
What is the definition of 28-percent rate gain?


### Answer
The definition of **28-percent rate gain** is as follows in *26 U.S.C. § 1*:

> the excess (if any) of—



(A) the sum of—



(i) collectibles gain

#### 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**

