IRA funds are not capital gains or losses. You invested pre-tax, and you pay regular income tax when you withdraw. You pay tax on whatever you actually withdraw, the gains and losses that occurred inside the IRA are completely ignored, only the amount you withdraw (more or less, depending on your investments) is taxable.
Then, because it is taxed as ordinary income, it has nothing to do with other capital gains or losses you might report on schedule D, and IRA income can't be offset by capital losses.
