Schedule D (Form 1120-S), Capital Gains and Losses and Built-In Gains
Corporations that elect to be S corporations use this schedule to report capital gains and losses, sales or exchanges of capital assets, and gains on distributions to shareholders of appreciated capital assets.
Other Items You May Find Useful:
Form 1120S, U.S. Income Tax Return for an S Corporation
Comment on Schedule D (Form 1120-S)
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