Sale of Business Property

1 Amount realized - Sale of business property 2 Basis - Sale of business property 3 Depreciable Real Property - Section 1250 - Form 4797 4 Depreciation Recapture - 1st year Bonus depreciation and or Sect. 179 Expensing 5 Depreciation Recapture as Ordinary Income - Sale of Personal Property 6 Disposition of a Group of Assets - basis allocation 7 Dispositions of Intangible Property 8 Fair market value - Sale of business property 9 Form 4797 part 3 transactions 10 Form 4797 part 1 - Section 1231 transactions 11 Form 4797 part 2 - Ordinary Gain or Loss transactions 12 Gain or Loss from Sales and Exchanges 13 Like kind exchange - Partnership Interest Does Not Qualify 14 Like-Kind Exchanges 15 Like-Kind Property 16 Long term - Holding period - Sale of business assets 17 Property sale - receiving payments in future years 18 Sale of Business Property - Section 1231 - Form 4797 19 Sale of Section 1245 property 20 Selling expenses on sale of property 21 The difference between a Sale and an Exchange 22 What are Business Assets?