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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.

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Other Items You May Find Useful:

All Schedule D (Form 1120-S) Revisions

Form 1120S, U.S. Income Tax Return for an S Corporation

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Comment on Schedule D (Form 1120-S)

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Page Last Reviewed or Updated: 04-Sep-2014