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
Publication 541, Partnerships
Publication 544, Sales and Other Dispositions of Assets
Publication 550, Investment Income and Expenses
Comment on Schedule D (Form 1120-S)
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