### Question
How does the law define adjusted net capital gain?


### Answer
Under *26 U.S.C. § 1*, **adjusted net capital gain** is defined as:

> net capital gain reduced (but not below zero) by the sum of—


(A) unrecaptured section 1250 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**

