||2001 Tax Year
This chapter explains how to report capital gains and losses and
ordinary gains and losses from sales, exchanges, and other
dispositions of property.
Although this discussion refers to Schedule D (Form 1040), the
rules discussed here also apply to taxpayers other than individuals.
However, the rules for property held for personal use will usually not
apply to taxpayers other than individuals.
Previous| First | Next
Publication Index | IRS-Forms Main | Home