2003 Tax Help Archives  
Instructions for Schedule D (Form 1040) 2003 Tax Year

Capital Gains and Losses

This is archived information that pertains only to the 2003 Tax Year. If you
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Table of Contents


Introduction

Use Schedule D (Form 1040) to report the following.

  • The sale or exchange of a capital asset (defined on this page) not reported on another form or schedule.
  • Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit.
  • Capital gain distributions not reported directly on Form 1040, line 13a.
  • Nonbusiness bad debts.

Additional Information.   See Pub. 544 and Pub. 550 for more details. For a comprehensive filled-in example of Schedule D, see Pub. 550.

Section references are to the Internal Revenue Code unless otherwise noted.

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