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IRS Form 1040, Schedule D (2022) - Summary section detailing steps for reporting capital gains and losses.

Summary section of IRS Form 1040, Schedule D (2022), showing lines 16 through 22 with instructions for reporting capital gains and losses.

Summary section of IRS Form 1040, Schedule D (2022), showing lines 16 through 22 with instructions for reporting capital gains and losses.

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