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IRS.gov Website
Publication 17
taxmap/pub17/p17-073.htm#en_us_publink1000172149

Part 3
Gains and Losses(p97)


The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. They will help you to determine if a gain from selling or trading stocks, bonds, or other investment property is taxable and if a loss is or isn’t deductible. These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. Nonbusiness casualty and theft losses are discussed in chapter 26 in Part Five.
The new Form 1040 schedule that is discussed in these chapters is: