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.
Current Revision
Recent Developments
Other Items You May Find Useful
All Schedule D (Form 1120S) Revisions
About Publication 541, Partnerships
About Publication 544, Sales and Other Dispositions of Assets
About Publication 550, Investment Income and Expenses