The following are a series of tables that may be referred to in several questions throughout your test. Please refer to these tables as needed or as directed. Tax Rates for Net Capital Gains and Qualified Dividends "This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends are included in taxable income last for this purpose). The following are a series of tables that may be referred to in several questions throughout your test. Please refer to these tables as needed or as directed. Tax Rates for Net Capital Gains and Qualified Dividends "This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividends are included in taxable income last for this purpose)