The reduction in the maximum capital gain rate for non-corporate taxpayers to 20% in 1997 and then 15% in 2003 dampened interest
 
            
		
        
            Excluding Gain On The Sale Of Qualified Small Business Stock
            
            
 
                                
            
             
            
		
        The reduction in the maximum capital gain rate for non-corporate taxpayers to 20% in 1997 and then 15% in 2003 dampened interest