ox 2a that is section 1202 gain from certain small business stock that may be subject to an exclusion. See the Schedule D (Form 1040) instructions. Box 2d. Shows 28% rate gain from sales or exchanges of collectibles. If required. use this amount when completing the 28% Rate Gain Worksheet-Line 18 in th

o a 50% exclusion and certain empowerment zone business stock that may be subject to a 60% exclusion. See the Schedule D (Form 1040) instructions. Box 2d. Shows 28% rate gain from sales or exchanges of collectibles. If required. use this amount when completing the 28% Rate Gain Worksheet-Line 18 in t

to a 50% exclusion and certain empowerment Ione business sock that may be subject to a 60% exclusion. See the Scheduie 0 (Form 1040) instructions. Box 2d. Shoes 28% rate gain from sake or exchanges of colkrctbles. If required. use this amount when completing the 28% Rea Gain Worksheet-Line 18 in the i