Sales and Other Dispositions of Assets
2025 Returns
Publication 544 — Sales and Other Dispositions of Assets · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What’s New
- Important Reminders
- Introduction
- 1. Gain or Loss
- Introduction
- Capital Assets
- Noncapital Assets
- Sales and Exchanges Between Related Persons
- Other Dispositions
- Introduction
- Section 1231 Gains and Losses
- Depreciation Recapture
- Introduction
- Schedule D and Form 8949
- Information Returns
- Form 4797
- How To Get Tax Help
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2. Ordinary or Capital Gain or Loss¶
3. Ordinary or Capital Gain or Loss for Business Property¶
4. Reporting Gains and Losses¶
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