About Schedule D (Form 1065), Capital Gains and Losses

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

Use this schedule to report:

  • The overall capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets.
  • Certain transactions the partnership doesn't have to report on Form 8949.
  • Capital gains from installment sales from Form 6252, Installment Sale Income.
  • Capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales).
  • Partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts.
  • Capital gain distributions.

Current Revision


Recent Developments

None at this time.


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