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Stocks A to Z / Stocks B / Berkshire Hathaway (BRK.A)
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Author: Mark   😊 😞
Number: of 20398 
Subject: Re: brk, increasing demand for the common
Date: 05/16/26 8:14 PM
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In the US, Dividends are taxed at the same rate as long term capital gains.

In theory yes. In practice no.

Dividends (qualified dividends) are ALWAYS taxed at your long-term capital gains tax rate. But long-term capital gains aren't always taxed at that rate, or at any rate. That's because only long-term capital gains that are REALIZED are taxed. Long-term capital gains that are not realized, or that are realized after death are not taxed at that rate.

See my Gottesman example in previous posts.
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