Table of Contents

• Instructions for Schedule D (Form 1120S) - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Schedule
  • Other Forms the Corporation May Have To File
  • Capital Assets
  • Items for Special Treatment
• Specific Instructions
  • Parts I and II
    • Lines 1, 2, 3, 8, 9, and 10, Column (h)—Gain or Loss
  • Part III. Built-in Gains Tax
    • Line 16
    • Line 17
    • Line 18
    • Line 19
    • Line 22
    • Line 23