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2003 Instructions for Schedule D (2003)
2003
Table of Contents
Capital Gains and Losses
Introduction
General Instructions
Changes To Note
Other Forms You May Have To File
Capital Asset
Short Term or Long Term
Capital Gain Distributions
Sale of Your Home
Partnership Interests
Capital Assets Held for Personal Use
Nondeductible Losses
Items for Special Treatment
Wash Sales
Traders in Securities
Mark-To-Market Election for Traders
Short Sales
Gain or Loss From Options
Undistributed Capital Gains
Installment Sales
Demutualization of Life Insurance Companies
Exclusion of Gain on Qualified Small Business (QSB) Stock
Pass-Through Entities
How To Report
Rollover of Gain From QSB Stock
Rollover of Gain From Empowerment Zone Assets
Specific Instructions
Lines 1 and 8
Column (b)—Date Acquired
Column (c)—Date Sold
Column (d)—Sales Price
Column (e)—Cost or Other Basis
Column (f)—Gain or (Loss) for the Entire Year
Column (g)—Post-May 5 Gain or (Loss)
Line 7a
Example 1.
Example 2.
Line 18
Tax Computation Using Maximum Capital Gains Rates
Line 19
Instructions for the Unrecaptured Section 1250 Gain Worksheet
Line 20
Lines 31 and 43
Line 35—Qualified 5-Year Gain
Index
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