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.
2007
Table of Contents
- Instructions for Form 4797 - Introductory Material
- General Instructions
- Purpose of Form
- Other Forms To Use
- 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
- Involuntary Conversion of Property
- Exclusion of Gain on Sale of a Home Used for Business
- Passive Loss Limitations
- Recapture of Preproductive Expenses
- Section 197(f)(9)(B)(ii) Election
- Rollover of Gain From Sale of Empowerment Zone Assets
- Exclusion of Gain From Sale of DC Zone Assets
- Exclusion of Gain From Qualified Community Assets
- Election To Defer Gain From Qualifying Electric Transmission Transactions
- Specific Instructions
- Instructions for Form 4797 - Notices
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