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Daniel is considering selling two stocks that have not fared well over recent ye

ID: 2377422 • Letter: D

Question

Daniel is considering selling two stocks that have not fared well over recent years. A friend recently informed Daniel that one of his stocks has a special designation, which allows him to treat a loss up to $60,000 on this stock as an ordinary loss rather than the typical capital loss. Daniel figures that he has a loss of $72,000 on each stock. If Daniel's marginal tax rate is 35 percent and he has $144,000 of other capital gains (taxed at 15 percent), what is the tax savings from the special tax treatment?

Explanation / Answer

If Daniel sells both stocks, he will generate tax savings as follows:


Special Normal Explanation stock stock


Loss ($60,000) ($60,000)


Given in problem

Ordinary tax 17,500 n/a $50,000 limit x 35% MTR savings

Capital loss tax 1,500 9,000

Special stock: $10,000

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savings remaining loss x 15% capital rate

Normal stock:= $60,000 x 15% capital rate

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(4) Total tax savings $19,000- $9,000 =$10,000 ANSWER