Article: Market mixed on munis' fate if capital gains is cut.

A cut in the level of the capital gains tax would enhance stocks relative to bonds, municipal market players agree. The question is, how much?

Some say the tax-free market would weather the change nicely, especially because the market has already priced in the cuts Congress has approved, to a top individual rate of 19.8% and a top corporate rate of 28%, retroactive to Dec. 31, 1994. The current level is 28% for individuals.

Those rates are anything but certain, however, given the enduring budget standoff between Congress and President Clinton, players point out.

Any capital gains tax cut will particularly benefit small- capitalization stocks, which ...

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