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Instructions for Schedule D (Form 1040)Source: Instructions for Schedule D (Form 1040) Organization: Internal Revenue Service Domain: tax Kind: reference Authority tier: primary Access model: public Refresh cadence: annual Canonical URL: https://www.irs.gov/instructions/i1040sd Coverage: Filing logic for gains, losses, worksheets, and special capital gain tax treatment. Tags: schedule-d, form-1040, worksheets