These are the only links that I have; <a href="http://www.moneychimp.com/features/capgain.htm" rel="nofollow" target="_blank">http://www.moneychimp.com/features/capgain.htm</a> <a href="http://search.irs.gov/web/query.html?col=allirs&charset=utf-8&qp=&qs=-Wct%3A%22Internal+Revenue+Manual%22&qc=&qm=&rf=&oq=&qt=long+term+capital+gains+stocks" rel="nofollow" target="_blank">http://search.irs.gov/web/query.html?col=allirs&charset=utf-8&qp=&qs=-Wct%3A%22Internal+Revenue+Manual%22&qc=&qm=&rf=&oq=&qt=long+term+capital+gains+stocks</a>