Not exact matches
The difference
between the amount of the
distribution and your basis in the shares is usually a
capital gain or loss.
The opportunity to harvest long - term
capital gains at 0 % rates can be highly appealing, even if it must be done opportunistically when a low - income situation presents itself — which might be a year of low income
between jobs, or simply for those who haven't grown their income enough to exceed the threshold, or perhaps after retirement when other wage income goes away (but before required minimum
distributions begin).
A historical record of the allocation of REIT
distributions between ordinary income, return of
capital and
capital gains can be found in the Industry Data section.
Between holiday shopping, decorating and goodie eating there is more than enough going on this time of year without worrying about the tax consequences from mutual fund
capital gain distributions.