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  • taxmap/pubs/p544-017.htm#en_us_publink100072627Chapter 4Reporting Gains and Losses(p35) Sale of Property, Gain or Loss taxmap/pubs/p544-017.htm#TXMP03277f95IntroductionThis chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property.Although this discussion refers to Schedule D (Form 1040), the rules discussed here
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