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20 General Instructions

20 General Instructions

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Instructions for Form 8949. Complete all necessary pages of Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D. See Lines 1a and 8a—Transactions Not Reported on Form 8949, later, for more information about when to use Form 8949. Use Form 4797, Sales of Business Property, to report the following.

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