Instructions for Schedule D (Form 1120S) (Revised 1120)
2003 Tax Year
Instructions for Schedule D (Form 1120S) - Introductory Material
This is archived information that pertains only to the 2003 Tax Year. If you are looking for information for the current tax year, go to the Tax Prep Help Area.
The maximum tax rate on net capital gain has been reduced for most sales and other dispositions after May 5, 2003 (and installment
payments
received after that date). Additional reporting is required for tax years that include May 5, 2003.
