Which of the following statements is (are) true concerning the federal income tax treatment of capital gains realized during 2013? For taxpayers in the 15% tax bracket, net short-term capital gains are not taxed, due to the 0% tax rate. Net long-term capital gains can be offset by net short-term capital losses for taxpayers in all brackets. A short-term capital gain is a gain from a capital asset held for less than 18 months. For taxpayers in the 15% bracket, net long-term capital gains held for more than one year are not taxed, due to the 0% tax rate