Instructions for Schedule D (Form 1120) - Introductory Material

Table of Contents

Future Developments

For the latest information about developments to Schedule D (Form 1120) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1120.

What's New

Form 8949.   Many transactions that were previously reported directly on Schedule D (Form 1120) must now be first reported on Form 8949, Sales and Other Dispositions of Capital Assets. See Purpose of Schedule, below. Also see the Instructions for Form 8949.

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