A form that a taxpayer sends to the IRS claiming all gains and losses from securities and other assets that may be subject to the capital gains tax. Part I of Schedule D includes all income listed on the investor's 1099-OID.
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The federal income tax form for listing gains and losses from capital assets that have been sold (or bought, in the case of a short sale) during the tax year. See also 1099-OID.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.