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Tax Map Index

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Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
2014 Instructions for Schedule DCapital Gains and Losses
For use in Preparing 2014 Returns
Future DevelopmentsWhat's NewGeneral InstructionsOther Forms You May Have To FileCapital AssetBasis and RecordkeepingShort Term or Long TermCapital Gain DistributionsSale of Your HomePartnership InterestsCapital Assets Held for Personal UseCapital LossesNondeductible LossesItems for Special TreatmentMarket Discount BondsContingent Payment Debt InstrumentsWash SalesTraders in SecuritiesShort SalesGain or Loss From OptionsFloating-NAV Money Market FundsUndistributed Capital GainsInstallment SalesDemutualization of Life Insurance CompaniesSmall Business (Section 1244) StockExclusion of Gain on Qualified Small Business (QSB) StockRollover of Gain From QSB StockRollover of Gain From Empowerment Zone AssetsExclusion of Gain From DC Zone AssetsExclusion of Gain From Qualified Community AssetsRollover of Gain From Publicly Traded SecuritiesRollover of Gain From Stock Sold to ESOPs or Certain CooperativesSpecific InstructionsRounding Off to Whole DollarsLines 1a and 8a— Transactions Not Reported on Form 8949Lines 1b, 2, 3, 8b, 9, and 10, Column (h)—Transactions Reported on Form 8949Line 13Line 18Line 19Line 21