Capital Gains and Losses
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- Instructions for Schedule D (Form 1041) - Introductory Material
- Instructions for Schedule D (Form 1041) - Main Contents
- General Instructions
- Specific Instructions
- Lines 1a and 6a
- Column (d)—Sales Price
- Column (e)—Cost or Other Basis
- Column (f)—Gain or (Loss)
- Lines 2 and 7
- Line 9—Capital Gain Distributions
- Line 13, Column (1)—Beneficiaries' Net Short-Term Capital Gain or Loss
- Line 13, Column (2)—Estate's or Trust's Net Short-Term Capital Gain or Loss
- Line 13, Column (3)—Total
- Line 14a—Net Long-Term Capital Gain or Loss
- Line 14b—Unrecaptured Section 1250 Gain
- Instructions for the Unrecaptured Section 1250 Gain Worksheet
- Line 14c—28% Rate Gain
- Part IV—Capital Loss Limitation
- Part V—Tax Computation Using Maximum Capital Gains Rates
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