Important Changes Reporting capital gain distributions on Form 1040A. For 2000, you may be able to report your capital gain distributionsfrom mutual funds on Form 1040A, instead of on Form 1040. A worksheetin the Form 1040A instructions is used to figure the tax. For details,see Reporting Capital Gains and Losses in chapter 4. Definition of noncapital assets expanded. cheap hotel in OsloThe definition of noncapital assets (assets that generally produceordinary rather than capital gain or loss when sold) has been expandedto include three additional categories of assets. These are listed inchapter 4under Capital Assets and Noncapital Assets. hôtels GenèveConstructive ownership transactions. If you have a gain from a constructive ownership transactionentered into after July 11, 1999, involving certain financial assetsand the gain normally would be treated as a long-term capital gain,all or part of the gain may be treated as ordinary income. For moreinformation, see ERROR MSGGains From Certain Constructive OwnershipTransactions in chapter 4. Photographs of missing children. Saas Fee alberghi economiciThe Internal Revenue Service is a proud partner with the NationalCenter for Missing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publication onpages that would otherwise be blank. You can help bring these childrenhome by looking at the photographs and calling1-800-THE-LOST (1-800- 843-5678)if you recognize a child.