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1(h)(5)(B) = collectibles loss + NSTCL + LTCL carried] (B) 10% x the lesser of [Adjusted NCG or TI], not greater than the excess of: (i) TI that would otherwise be taxed below 28%, over (ii) TI -- Adjusted NCG (C) 20% x the lesser of [Adjusted NCG or TI] in excess of (8) above (D) 25% x the excess of: (i) the lesser of [Unrecaptured Sec.