How Can Electing to Include Long-Term Capital Gains and Qualifying

question 67

Essay

How can electing to include long-term capital gains and qualifying dividends in the computation of net investment income be beneficial to taxpayers?

---

Definitions:

Priming

The process by which exposure to a stimulus influences a response to a subsequent stimulus, without conscious guidance or intention.

Specific Associations

Connections or correlations between specific stimuli and responses, often studied in the context of learning and behavior.

Conscious Effort

The deliberate use of mental or physical energy to achieve a specific outcome.

Retrieval Cue Failure

The inability to recall information from memory due to the absence of proper cues or triggers.