Table of Contents

• Announcement 2003-56
  • BACKGROUND
  • FORM 2439: REPORTING UNDISTRIBUTED LONG-TERM CAPITAL GAINS FOR 2002-2003
  • FISCAL YEAR ESTATES AND INDIVIDUALS: REPORTING CAPITAL GAINS AND LOSSES, AND FIGURING TAX, FOR 2002-2003
  • FORMS 1065 AND 1120S (SCHEDULES K AND K-1): REPORTING CAPITAL AND SECTION 1231 GAINS AND LOSSES FOR 2002-2003