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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI. Filing Your Returns and Paying Taxes - Including Electronic Options VII. Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Introduction

This chapter explains how to report capital gains and losses andordinary gains and losses from sales, exchanges, and otherdispositions of property.

Although this discussion refers to Schedule D (Form 1040), therules discussed here also apply to taxpayers other than individuals.However, the rules for property held for personal use will usually notapply to taxpayers other than individuals.

Publication 596, Earned I | Publication 590, Individu | Publication 926, Househol | Publication 334, Tax Guid | Publication 334, Tax Guid | Publication 537, Installm | Publication 225, Farmer's | Publication 519, U.S. Tax | Market Regularly to Avoid | ASBDC.Net Business Librar | ASBDC.Net Business Librar | Small Business Learning B | Taking a Bite Out of Crim | Learning a Lesson About S | Publication 946, How To D | Home Office/Business Use | Small Business Learning B | Publication 535, Business | Monica, Paula and You - S | Publication 535, Business |