here it is

http://www.irs.gov/publications/p527/ch03.html#en_US_2010_publink1000219107

I think in general you can think rental invesetment similar as stock investment, unless you are a professional in which case you use schedule C instead of E and D.

BTW, which schdule did you use to report your rent in the past? If you used E in the past for rent and C now for sales, don't blame IRS if it catches you :)

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