Instructions For Form 1099-Cap - 2006

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Instructions for Shareholder
Box 1. Shows the date the stock was exchanged for
A corporation in which you own stock that has had a
cash, stock, or other property.
change in control or a substantial change in capital
structure must send you this statement by January 31
Box 2. Shows the aggregate amount of any cash and
of the year following the calendar year of the change.
the fair market value of any stock or other property
You have received this statement because the
received by you in the exchange for the stock you
corporation has reasonably determined that you may
held.
be required to recognize gain from the receipt of cash,
Box 3. Shows the number of shares of the
stock, or other property that was exchanged for the
corporation’s stock that you held which were
corporation’s stock. Report any gain from the
exchanged in the transaction.
exchange on Schedule D (Form 1040), Capital Gains
and Losses. However, if Box 6 is checked, you cannot
Box 4. Shows the class or classes of stock that were
claim a (loss) on Schedule D (Form 1040) as a result of
exchanged.
this exchange.
Account number. May show an account or other
unique number the payer corporation assigned to
distinguish your account.

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