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DC

David Chen

Tax Attorney & Legal Editor

JD, LLM in Taxation (New York University)

10 articles written26 articles reviewed

About David

David Chen is a tax attorney with a Juris Doctor and a Master of Laws in Taxation from New York University School of Law. With over 10 years of legal practice, he specializes in 1031 exchanges, capital gains tax law, and IRS dispute resolution. David has successfully represented clients before the IRS Appeals Office and the U.S. Tax Court. He serves as the legal editor and fact-checker for all content on TaxGainsCalc.

Capital Gains TaxTax PlanningIRS ComplianceInvestment Taxation1031 ExchangeTax-Loss Harvesting

Articles by David Chen

Capital Gains Tax on Home Sale: Complete Guide to Primary Residence Exclusion
Real Estate Tax16 min read

Capital Gains Tax on Home Sale: Complete Guide to Primary Residence Exclusion

Capital Gains Tax on Real Estate: Selling Property Without Losing Your Profit
Real Estate Tax15 min read

Capital Gains Tax on Real Estate: Selling Property Without Losing Your Profit

1031 Exchange Rules: How to Defer Capital Gains Tax When Swapping Investment Properties
Real Estate Tax17 min read

1031 Exchange Rules: How to Defer Capital Gains Tax When Swapping Investment Properties

Section 121 Exclusion: How to Exclude Up to $500,000 When Selling Your Home
Real Estate Tax16 min read

Section 121 Exclusion: How to Exclude Up to $500,000 When Selling Your Home

Qualified Small Business Stock Exclusion: Section 1202 Tax Exemption Explained
Tax Strategies16 min read

Qualified Small Business Stock Exclusion: Section 1202 Tax Exemption Explained

Capital Gains Tax Cost Basis Methods: FIFO, Specific ID, and Average Cost Explained
Tax Education15 min read

Capital Gains Tax Cost Basis Methods: FIFO, Specific ID, and Average Cost Explained

Capital Gains Tax on Foreign Investments: PFIC Rules, Currency Gains and What the IRS Really Wants
International Tax20 min read

Capital Gains Tax on Foreign Investments: PFIC Rules, Currency Gains and What the IRS Really Wants

Capital Gains Tax for Beginners 2026: A Simple Guide That Actually Makes Sense
Tax Basics17 min read

Capital Gains Tax for Beginners 2026: A Simple Guide That Actually Makes Sense

Capital Gains Tax for Seniors & Retirees 2026: The Complete Guide to Paying Less
Retirement Tax16 min read

Capital Gains Tax for Seniors & Retirees 2026: The Complete Guide to Paying Less

Capital Gains Tax on Real Estate Investment Property 2026: Depreciation Recapture, 1031 Exchanges & What You Actually Owe
Tax Planning17 min read

Capital Gains Tax on Real Estate Investment Property 2026: Depreciation Recapture, 1031 Exchanges & What You Actually Owe

Articles Reviewed by David Chen

Fact-checked and verified for accuracy before publication.

Capital Gains Tax Bracket Calculator: Find Your Exact Rate in Seconds
Tax Calculator Guides15 min read

Capital Gains Tax Bracket Calculator: Find Your Exact Rate in Seconds

Depreciation Recapture Tax: The Hidden Cost of Selling Investment Property
Real Estate17 min read

Depreciation Recapture Tax: The Hidden Cost of Selling Investment Property

Section 121 Exclusion: How to Exclude Up to $500,000 When Selling Your Home
Real Estate Tax16 min read

Section 121 Exclusion: How to Exclude Up to $500,000 When Selling Your Home

1031 Exchange Rules: How to Defer Capital Gains Tax When Swapping Investment Properties
Real Estate Tax17 min read

1031 Exchange Rules: How to Defer Capital Gains Tax When Swapping Investment Properties

Capital Gains Tax Thresholds 2026: Income Limits That Decide Your Rate
Tax Rates15 min read

Capital Gains Tax Thresholds 2026: Income Limits That Decide Your Rate

Capital Gains Tax on Rental Property: What Every Landlord Must Know Before Selling
Real Estate15 min read

Capital Gains Tax on Rental Property: What Every Landlord Must Know Before Selling

Capital Gains Tax Exemption: Who Qualifies for the 0% Rate in 2026
Tax Exemptions & Exclusions17 min read

Capital Gains Tax Exemption: Who Qualifies for the 0% Rate in 2026

Capital Gains Tax on Retirement Accounts: 401(k), IRA, and Roth Withdrawals
retirement-tax14 min read

Capital Gains Tax on Retirement Accounts: 401(k), IRA, and Roth Withdrawals

Capital Gains Tax for Small Business Owners: Selling Your Business or Partnership Interest
business-tax16 min read

Capital Gains Tax for Small Business Owners: Selling Your Business or Partnership Interest

Capital Gains Tax on Art and NFTs: How Digital and Physical Assets Are Taxed
alternative-assets17 min read

Capital Gains Tax on Art and NFTs: How Digital and Physical Assets Are Taxed

Capital Gains Tax on Stock Sales: How Much You Really Pay When You Sell Shares
Tax Education16 min read

Capital Gains Tax on Stock Sales: How Much You Really Pay When You Sell Shares

Short-Term Capital Gains Tax: Why Selling Too Early Costs You More
Tax Basics18 min read

Short-Term Capital Gains Tax: Why Selling Too Early Costs You More

Long-Term Capital Gains Tax: The Smart Investor Guide to Lower Rates
Tax Basics16 min read

Long-Term Capital Gains Tax: The Smart Investor Guide to Lower Rates

How to Avoid Capital Gains Tax: 12 Legal Strategies That Actually Work
Tax Strategies18 min read

How to Avoid Capital Gains Tax: 12 Legal Strategies That Actually Work

Capital Gains Tax Rates 2026: Complete Breakdown of 0%, 15% and 20% Brackets
Tax Rates16 min read

Capital Gains Tax Rates 2026: Complete Breakdown of 0%, 15% and 20% Brackets

Capital Gains Tax Calculator: How to Estimate What You Will Owe Before You Sell
Tax Calculator Guides14 min read

Capital Gains Tax Calculator: How to Estimate What You Will Owe Before You Sell

How to Calculate Capital Gains Tax: Step by Step From Purchase Price to Your Final Tax Bill
Tax Basics23 min read

How to Calculate Capital Gains Tax: Step by Step From Purchase Price to Your Final Tax Bill

Capital Gains Tax Estimated Payments 2026: When to Pay, How Much & How to Avoid Penalties
Tax Planning16 min read

Capital Gains Tax Estimated Payments 2026: When to Pay, How Much & How to Avoid Penalties

Capital Gains Tax on Gold and Precious Metals: What You Owe and How to Save
Investment Tax17 min read

Capital Gains Tax on Gold and Precious Metals: What You Owe and How to Save

Capital Gains Tax Loss Carryover 2026: How to Carry Forward Losses and Save Thousands
Tax Planning19 min read

Capital Gains Tax Loss Carryover 2026: How to Carry Forward Losses and Save Thousands

Capital Gains Tax Deferral Strategies 2026: 1031 Exchanges, Opportunity Zones, Installment Sales & More
Tax Planning18 min read

Capital Gains Tax Deferral Strategies 2026: 1031 Exchanges, Opportunity Zones, Installment Sales & More

Capital Gains Tax When Selling Your Home: Section 121 Exclusion, the 2-of-5 Rule & How to Keep More Money
Tax Planning15 min read

Capital Gains Tax When Selling Your Home: Section 121 Exclusion, the 2-of-5 Rule & How to Keep More Money

Capital Gains Tax on Cryptocurrency 2026: Trading, Mining, Staking & What the IRS Actually Tracks
Tax Planning18 min read

Capital Gains Tax on Cryptocurrency 2026: Trading, Mining, Staking & What the IRS Actually Tracks

Capital Gains Tax on Mutual Funds & ETFs 2026: Distributions, Cost Basis & What Actually Costs You Money
Tax Planning16 min read

Capital Gains Tax on Mutual Funds & ETFs 2026: Distributions, Cost Basis & What Actually Costs You Money

How to Report Capital Gains on Your Tax Return 2026: Step-by-Step Filing Guide
Tax Filing16 min read

How to Report Capital Gains on Your Tax Return 2026: Step-by-Step Filing Guide

Capital Gains Tax on Inherited Property 2026: Step-Up Basis, Selling Rules & Smart Strategies
Tax Planning15 min read

Capital Gains Tax on Inherited Property 2026: Step-Up Basis, Selling Rules & Smart Strategies