Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2))
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- General Instructions
- Future Developments
- Purpose of Form
- Other Forms You May Have To File
- Special Rules
- At-Risk Rules
- Depreciable Property and Other Property Disposed of in the Same Transaction
- Disposition of Assets That Constitute a Trade or Business
- Installment Sales
- Traders Who Made a Mark-To-Market Election
- Sale of Home Used for Business
- Involuntary Conversion of Property
- Passive Loss Limitations
- Recapture of Preproductive Expenses
- Section 197(f)(9)(B)(ii) Election
- Exclusion of Gain From Sale of DC Zone Assets
- Exclusion of Gain From Qualified Community Assets
- Specific Instructions
- Instructions for Form 4797 - Notices
| More Online Instructions |