\protect \item [R\protect \ref  {R1}]
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\protect \item [R\protect \ref  {R2}]
\protect \refstepcounter {gotoref}
\protect \label {RR2}
Data from G. Anrig, 10 Reasons to Eliminate the Tax Break for Capital Gains, The Century Foundation (October 20, 2011), \protect \url  {tcf.org/blog/detail/10-reasons-to-eliminate-the-tax-break-for-capital-gains} (last visited August 4, 2015).
\protect \item [R\protect \ref  {R3}]
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Bradford Tax Institute, History of Tax Rates: 1913 \IeC {\textendash } 2019, \protect \url  {bradfordtaxinstitute.com/Free_Resources/Federal-Income-Tax-Rates.aspx} (last visited February 2, 2019).
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K. Phillips Erb, New: IRS Announces 2018 Tax Rates, Standard Deductions, Exemption Amounts And More, Forbes, March 7, 2018, \protect \url  {www.forbes.com/sites/kellyphillipserb/2018/03/07/new-irs-announces-2018-tax-rates-standard-deductions-exemption-amounts-and-more/\#16f3fe9f3133} (last visited February 7, 2019).
