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.
Direct reporting on Schedule D. For 2013, certain transactions may be combined and the totals reported directly on Schedule D (Form 1120). If the corporation chooses to do that, it does not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. See the instructions for Lines 1a and 8a .
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