| + GP1A + GD1A - GC1A ^ GAH ' LINE 2 + GAH < - GAH ^ GAG + GAH < ^ GAH + GP1B + GD1B - GC1B ^ GBH + GBH < - GBH ^ GBG + GBH < ^ GBH + GAG + GBG + GSLG ^ G7G ' LINE 7G + GAH + GBH + J39 + G04 + GSLH + G06 ^ G7H ' LINE 7H + G7H - G7G ^ G08 ' LINE 8 + G08 - G123 ^ G10 ' LINE 10 + G10 < ^ G10 + G10 > + G10 ^ D12 ' SCH D LINE 12 + G123 = ^ G10 + GP2A + GD2A - GC2A ^ GCH ' LINE 11 + GCH < - GCH ^ GCG + GCH < ^ GCH + GP2B + GD2B - GC2B ^ GDH + GDH < - GDH ^ GDG + GDH < ^ GDH + G08 < - G08 ^ G12 ' LINE 12 + G08 > + G123 > + G08 ^ G13 ' LINE 13 + G10 > + G123 ^ G13 + GCG + GDG + G12 + G5G + GOLG ^ G9G ' LINE 19 + GCH + GDH + G11 + G13 + G33 + G5H + G16 + GOLH + G179 ^ G9H + G9H - G9G ^ G20 ' LINE 20 + G12 > + J39 > + JK2 + JP2 ^ G01 + G01 - G12 > + G12 ^ G01 + G20 + G01 ^ Z15 | S PART I - SALES OR EXCHANGES OF PROPERTY R ~41 ^ R ~25 S !(d) Price !(e) Deprec! (f) Cost ! (g) Loss ! (h) Gain~ ^ R ~25 S ! [GP1*] ! [GP1*] ! [GP1*] ! f - d - e! d + e - f ^ S ~2 R ~12 S Property A ! C GP1A S ! C GD1A S ! C GC1A S ! T GAG S ! T GAH ^ R ~14 S Property B ! C GP1B S ! C GD1B S ! C GC1B S ! T GBG S ! T GBH ^ S ~3 Gain` if any` from Form 4684` line 39 R .8 S (FJ1)! 3 ! R /10 S ! T J39 ^ S ~4 Section 1231 gain from installment sales from R ~5 S ! ! R /10 S ! R /10 ^ R ~4 S Form 6252` line 26 or 37 R .21 S (FL1)! 4 ! R /10 S ! T G04 ^ S ~5 Section 1231 gain or (loss) from like-kind R ~8 S ! ! R /10 S ! R /10 ^ R ~4 S exchanges from Form 8824 R .18 S [GSLG/H]! 5 ! C GSLG S ! C GSLH ^ S ~6 Gain` if any` from line 34` from other than R ~7 S ! ! R /10 S ! R /10 ^ R ~4 S casualty or theft R .33 S ! 6 ! R /10 S ! T G06 ^ S ~7 Add lines 2 through 6 in columns (g) and (h) R .6 S ! 7 ! T G7G S ! T G7H ^ S ~8 Combine columns (g) and (h) of line 7. Enter on the R ~10 S !~~~! R /10 ^ R ~4 S appropriate line as follows R .29 S (FD1)! 8 ! T G08 ^ R ~6 S If line 8 is zero or a loss` enter the amount on line 12 !///! R /10 ^ R ~6 S below and skip lines 9 and 10. If line 8 is a gain and you !///! R /10 ^ R ~6 S did not have any prior year section 1231 losses` or they !///! R /10 ^ R ~6 S were recaptured in an earlier year` enter the gain as a R ~4 S !///! R /10 ^ R ~6 S long-term capital gain on Schedule D and skip lines 9` 10 !///! R /10 ^ R ~6 S and 13 below. R ~46 S !///! R /10 ^ S ~9 Nonrecaptured net section 1231 losses from prior years.[G123]! 9 ! C G123 ^ S 10 Subtract line 9 from 8. If zero or less` enter -0- R .6 S (FD1)!10 ! T G10 ^ R ~6 S If line 10 is zero enter the amount from line 8 on line 13 !///! R /10 ^ R ~6 S below. If line 10 is more than zero` enter the amount from !///! R /10 ^ R ~6 S line 9 on line 13 below` and enter the amount from line 10 !///! R /10 ^ R ~6 S as a long-term capital gain on Schedule D. R ~17 S !///! R /10 ^ R -80 ^ S PART II - ORDINARY GAINS AND LOSSES R ~45 ^ R ~25 S !(d) Price !(e) Deprec! (f) Cost ! (g) Loss ! (h) Gain~ ^ R ~25 S ! [GP2*] ! [GD2*] ! [GC2*] ! f - d - e! d + e - f ^ S 11 R ~12 S Property A ! C GP2A S ! C GD2A S ! C GC2A S ! T GCG S ! T GCH ^ R ~14 S Property B ! C GP2B S ! C GD2B S ! C GC2B S ! T GDG S ! T GDH ^ R ~34 S From Form 6252 (FL1)! ! R /10 S ! T G11 ^ S 12 Loss` if any` from line 8 R .25 S !12 ! T G12 S ! R /10 ^ S 13 Gain` if any` from line 8` or amount from line 9..!13 ! R /10 S ! T G13 ^ S 14 Gain` if any` from line 33 R .24 S !14 ! R /10 S ! T G33 ^ S 15 Net gain or (loss) from Form 4684` lines R .10 S ! ! R /10 S ! R /10 ^ R ~4 S 31 and 38a R .35 S (FJ1)!15 ! T G5G S ! T G5H ^ S 16 Ordinary gain from installment sales from R ~9 S ! ! R /10 S ! R /10 ^ R ~4 S Form 6252` line 25 or 36 R .21 S (FL1)!16 ! R /10 S ! T G16 ^ S 17 Ordinary gain or (loss) from like-kind R ~12 S ! ! R /10 S ! R /10 ^ R ~4 S exchanges from Form 8824 R .18 S [GOLG/H]!17 ! C GOLG S ! C GOLH ^ S 18 Recapture of section 179 deduction R .10 S [G179]!18 ! R /10 S ! C G179 ^ S 19 Add lines 11 through 18 in columns (g) and (h) R .4 S !19 ! T G9G S ! T G9H ^ S 20 Combine columns (g) and (h) of line 19. Enter gain or (loss) !///! R /10 ^ R ~4 S on the appropriate line as follows R .27 S !20 ! T G20 ^ S ~~b For individual returns R ~39 S !///! R /10 ^ R ~4 S (1) If the loss on line 12 includes a loss from Form 4684`~~~!///! R /10 ^ R ~8 S line 35` column (b)(ii)` enter that part of the loss on !///! R /10 ^ R ~8 S line 20 of Schedule A R .31 S (FA1)!20b! T G01 ^ R ~4 S (2) Redetermine the gain or (loss) on line 20` excluding the !///! R /10 ^ R ~8 S loss (if any) on line 20b(1). Enter on Form 1040` R ~8 S !///! R /10 ^ R ~8 S line 15 R .45 S (FZ1)!20b! T Z15 ^ F ^ S PART III - GAIN FROM DISPOSITION OF PROPERTY R ~14 S !property A!property B ^ S ~~Enter 'C' if Casualty or Theft` 'I' if Installment Sale.! B GA S ~~!~ B GB R ~2 ^ S 22 Gross sales price R .27 S [GP3*]!22 ! C GP3A S ! C GP3B ^ S 23 Cost or other basis plus expense of sale R .4 S [GC3*]!23 ! C GC3A S ! C GC3B ^ S 24 Depreciation (or depletion) allowed R .9 S [GD3*]!24 ! C GD3A S ! C GD3B ^ S 25 Adjusted basis` subtract line 24 from 23 R .10 S !25 ! T G5A S ! T G5B ^ S 26 Total gain. Subtract line 25 from 22 R .14 S !26 ! T G6A S ! T G6B ^ R -80 ^ S 27 If section 1245 property R ~26 S ! ! R ~10 S ! R ~10 ^ S ~~a Depreciation allowed from line 24 R .11 S [G45*]!27a! C G45A S ! C G45B ^ S ~~b Enter smaller of line 26 or 27a R .19 S !27b! T G7A S ! T G7B ^ R -80 ^ S 28 If section 1250 property. If straight line R ~8 S ! ! R ~10 S ! R ~10 ^ R ~4 S depreciation was used` enter zero on line 28g. R ~4 S ! ! R ~10 S ! R ~10 ^ S ~~a Additional depreciation after 1975 R .10 S [GD4*]!28a! C GD4A S ! C GD4B ^ S ~~b Applicable percentage R ~29 S ! ! ~ B G1 S %! ~ B G2 S % ^ R ~4 S multiplied by the smaller of line 26 or 28a R .7 S !28b! T GBA S ! T GBB ^ S ~~c Subtract line 28a from 26. If line 26 is not more ! ! R ~10 S ! R ~10 ^ R ~4 S than 28a` skip lines 28d and 28e R .18 S !28c! T GCA S ! T GCB ^ S ~~d Additional depreciation after 1969 and R ~12 S ! ! R ~10 S ! R ~10 ^ R ~4 S before 1976 R .33 S [GD5*]!28d! T GDA S ! T GDB ^ S ~~e Applicable percentage R ~29 S ! ! ~ B G3 S %! ~ B G4 S % ^ R ~4 S multiplied by the smaller of line 28c or 28d R .6 S !28e! T GEA S ! T GEB ^ S ~~f Section 291 amount (for corporations only)..[G29*]!28f! C G29A S ! C G29B ^ S ~~g Add lines 28b` 28e` and 28f R .23 S !28g! T G8A S ! T G8B ^ R -80 ^ S 29 If section 1252 property. Skip this section if R ~4 S ! ! R ~10 S ! R ~10 ^ R ~4 S you did not dispose of farmland or if you are a~~~ S ! ! R ~10 S ! R ~10 ^ R ~4 S partnership R ~39 S ! ! R ~10 S ! R ~10 ^ S ~~a Soil` water` and land clearing expenses R .5 S [GSL*]!29a! C GSLA S ! C GSLB ^ S ~~b Applicable percentage R ~29 S ! ! ~ B G5 S %! ~ B G6 S % ^ R ~4 S multiplied by line 29a R .28 S !29b! T GFA S ! T GFB ^ S ~~c Enter the smaller of line 26 or 29b R .15 S !29c! T G9A S ! T G9B ^ R -80 ^ S 30 If section 1254 property R ~26 S ! ! R ~10 S ! R ~10 ^ S ~~a Intangible drilling and development cost R .4 S [GDR*]!30a! C GDRA S ! C GDRB ^ S ~~b Enter the smaller of line 26 or 30a R .15 S !30b! T G0A S ! T G0B ^ R -80 ^ S 31 If section 1255 property R ~26 S ! ! R ~10 S ! R ~10 ^ S ~~a Applicable percentage of payments excluded from~~~! ! ~ B G7 S %! ~ B G8 S % ^ R ~4 S Income under section 126 R .20 S [G12*]!31a! T GGA S ! T GGB ^ S ~~b Enter the smaller of line 26 or 31a R .15 S !31b! T G1A S ! T G1B ^ R -80 ^ S Summary of PART III gains R ~55 ^ S 32 Total gains for all properties. Add columns A and B` line 26.! ! T G32 ^ S 33 Add columns A and B` lines 27b` 28g` 29c` 30b` and 31b. R ~6 S ! ! R ~10 ^ R ~4 S Enter on line 14 R .40 S (FL1)!33 ! T G33 ^ S 34 Subtract line 33 from 32. Enter the portion from casualty or ! ! R ~10 ^ R ~4 S theft on Form 4684` line 33. Enter the portion from other R ~4 S ! ! R ~10 ^ R ~4 S than casualty or theft on Form 4797` line 6 R .13 S (FJ1)!34 ! T G34 ^ |