Chapter 2 - Gross Income and Exclusions - easytaxexam
Capital gain distributions. $170. Nontaxable distributions. $80. Elsie, Elmer's wife, did not own any of the Virginiana Mutual Fund shares, but she did receive $1,475 in interest on a savings account at the Moss National Bank and $175 in interest on California Municipal Bonds. ... $3,000 basis before distribution less tax-free return of capital ... ................
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