### Question
How does Income Taxes define qualified 5-year gain?


### Answer
Under *26 U.S.C. § 1*, **qualified 5-year gain** is defined as:

> the aggregate long-term capital gain from property held for more than 5 years

#### 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**

