You can start with the IRS website, www.irs.gov.I know it's briefly mentioned in the instructions for 1040-ES, estimated taxes. Also look for a publication specifically on cap gains. I don't recall the number.In summary, if you have capital gains which were taxed at 5% in 2007, they will be taxed at 0% in 2008. It's a little more complicated than that because you could have some cap gains with 0% tax and some with 15% tax depending on your total income.
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