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If:
-- you happened to have long term capital gains this year (tough in this environment!), AND
-- you earn less than $32,550 if you are single, $43,650 if you are a single head of household or $65,100 if you are married filing jointly
Congratulations, you pay 0% capital gains tax.
Tax-free Capital Gains Are Here - 2007-2008 - Kiplinger.com
-- you happened to have long term capital gains this year (tough in this environment!), AND
-- you earn less than $32,550 if you are single, $43,650 if you are a single head of household or $65,100 if you are married filing jointly
Congratulations, you pay 0% capital gains tax.
Tax-free Capital Gains Are Here - 2007-2008 - Kiplinger.com