Table of Contents

• Instructions for Schedule D (Form 1041) - Introductory Material
  • Future Developments
• General Instructions
  • Purpose of Form
    • Other Forms You May Have To File
    • Capital Asset
    • Short-Term or Long-Term
    • Section 643(e)(3) Election
    • Related Persons
    • Items for Special Treatment
    • Constructive Sales Treatment for Certain Appreciated Positions
    • Exclusion of Gain on Qualified Small Business (QSB) Stock (Section 1202)