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| Disposition of property: Business property Sales of assets | Dispositions of |
Introduction | |
| If you dispose of business property, you may have a gain or loss that you report on Form 1040. However, in some cases you may have a gain that is not taxable or a loss that is not deductible. This chapter discusses whether you have a disposition, how to figure the gain or loss, and where to report the gain or loss. | |
Useful items | |
| Publication 544: Sales and Other Dispositions of Assets | |
| Form (and Instructions) 4797 Sales of Business Property Sch D (Form 1040) Capital Gains and Losses | |
| See chapter 12 for information about getting publications and forms. | |
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