Chapter 3. Dispositions of Business Property

Form 4684, Casualties and Thefts
Attach this form to your tax return to report gains and losses from casualties and thefts.

Form 4797, Sales of Business Property
Use this form to report the sale or exchange of property, the involuntary conversion of property, the disposition of noncapital assets, the disposition of capital assets, gain or loss for partners and S corporation shareholders and the computation of recapture amounts under sections 179 and 280F(b)(2).

Form 6252, Installment Sale Income
Use Form 6252 to report income from an installment sale on the installment method.

Form 8594, Asset Acquisition Statement Under Section 1060
Both the seller and purchaser of a group of assets that makes up a trade or business must use this form to report such a sale if goodwill or going concern value attaches, or could attach, to such assets and if the purchaser's basis in the assets is determined only by the amount paid for the assets.

Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
Use Parts I, II, and III of this form to report each exchange of business or investment property for property of a like kind. Certain members of the executive branch of the Federal Government and judicial officers of the Federal Government use Part IV to elect to defer gain on conflict-of-interest sales.

Publication 537, Installment Sales
This publication discusses the general rules that apply to using the installment method and more complex rules when certain conditions exist or certain types of property are sold.

Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.

Publication 547, Casualties, Disasters, and Thefts
This publication explains the tax treatment of casualties, thefts, and losses on deposits.

Publicación 547(SP), Hechos Fortuitos, Desastres y Robos
Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios.

Publication 551, Basis of Assets
This publication discusses basis, the amount of your investment in property for tax purposes. It discusses cost basis, adjusted basis, and basis other than cost.

Schedule D (Form 1040), Capital Gains and Losses
Use this schedule to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.