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Can I File My 2012 Taxes Late

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Can I File My 2012 Taxes Late

Can i file my 2012 taxes late 9. Can i file my 2012 taxes late   Dispositions of Property Used in Farming Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Section 1231 Gains and LossesNonrecaptured section 1231 losses. Can i file my 2012 taxes late Depreciation RecaptureSection 1245 Property Section 1250 Property Installment Sale Other Dispositions Other GainsExceptions. Can i file my 2012 taxes late Amount to report as ordinary income. Can i file my 2012 taxes late Applicable percentage. Can i file my 2012 taxes late Amount to report as ordinary income. Can i file my 2012 taxes late Applicable percentage. Can i file my 2012 taxes late Introduction When you dispose of property used in your farm business, your taxable gain or loss is usually treated as ordinary income (which is taxed at the same rates as wages and interest income) or capital gain (which is generally taxed at lower rates) under the rules for section 1231 transactions. Can i file my 2012 taxes late When you dispose of depreciable property (section 1245 property or section 1250 property) at a gain, you may have to recognize all or part of the gain as ordinary income under the depreciation recapture rules. Can i file my 2012 taxes late Any gain remaining after applying the depreciation recapture rules is a section 1231 gain, which may be taxed as a capital gain. Can i file my 2012 taxes late Gains and losses from property used in farming are reported on Form 4797, Sales of Business Property. Can i file my 2012 taxes late Table 9-1 contains examples of items reported on Form 4797 and refers to the part of that form on which they first should be reported. Can i file my 2012 taxes late Topics - This chapter discusses: Section 1231 gains and losses Depreciation recapture Other gains Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. Can i file my 2012 taxes late Section 1231 Gains and Losses Section 1231 gains and losses are the taxable gains and losses from section 1231 transactions (explained below). Can i file my 2012 taxes late Their treatment as ordinary or capital gains depends on whether you have a net gain or a net loss from all of your section 1231 transactions in the tax year. Can i file my 2012 taxes late Table 9-1. Can i file my 2012 taxes late Where to First Report Certain Items on Form 4797 Type of property Held 1 year  or less Held more than  1 year 1 Depreciable trade or business property:       a Sold or exchanged at a gain Part II Part III (1245, 1250)   b Sold or exchanged at a loss Part II Part I 2 Farmland held less than 10 years for which soil, water, or land clearing expenses were deducted:       a Sold at a gain Part II Part III (1252)   b Sold at a loss Part II Part I 3 All other farmland Part II Part I 4 Disposition of cost-sharing payment property described in section 126 Part II Part III (1255) 5 Cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 24 mos. Can i file my 2012 taxes late Held 24 mos. Can i file my 2012 taxes late  or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised cattle and horses sold at a gain Part II Part I 6 Livestock other than cattle and horses used in a trade or business for draft, breeding, dairy, or sporting purposes: Held less  than 12 mos. Can i file my 2012 taxes late Held 12 mos. Can i file my 2012 taxes late   or more   a Sold at a gain Part II Part III (1245)   b Sold at a loss Part II Part I   c Raised livestock sold at a gain Part II Part I If you have a gain from a section 1231 transaction, first determine whether any of the gain is ordinary income under the depreciation recapture rules (explained later). Can i file my 2012 taxes late Do not take that gain into account as section 1231 gain. Can i file my 2012 taxes late Section 1231 transactions. Can i file my 2012 taxes late   Gain or loss on the following transactions is subject to section 1231 treatment. Can i file my 2012 taxes late Sale or exchange of cattle and horses. Can i file my 2012 taxes late The cattle and horses must be held for draft, breeding, dairy, or sporting purposes and held for 24 months or longer. Can i file my 2012 taxes late Sale or exchange of other livestock. Can i file my 2012 taxes late This livestock must be held for draft, breeding, dairy, or sporting purposes and held for 12 months or longer. Can i file my 2012 taxes late Other livestock includes hogs, mules, sheep, goats, donkeys, and other fur-bearing animals. Can i file my 2012 taxes late Other livestock does not include poultry. Can i file my 2012 taxes late Sale or exchange of depreciable personal property. Can i file my 2012 taxes late This property must be used in your business and held longer than 1 year. Can i file my 2012 taxes late Generally, property held for the production of rents or royalties is considered to be used in a trade or business. Can i file my 2012 taxes late Examples of depreciable personal property include farm machinery and trucks. Can i file my 2012 taxes late It also includes amortizable section 197 intangibles. Can i file my 2012 taxes late Sale or exchange of real estate. Can i file my 2012 taxes late This property must be used in your business and held longer than 1 year. Can i file my 2012 taxes late Examples are your farm or ranch (including barns and sheds). Can i file my 2012 taxes late Sale or exchange of unharvested crops. Can i file my 2012 taxes late The crop and land must be sold, exchanged, or involuntarily converted at the same time and to the same person, and the land must have been held longer than 1 year. Can i file my 2012 taxes late You cannot keep any right or option to reacquire the land directly or indirectly (other than a right customarily incident to a mortgage or other security transaction). Can i file my 2012 taxes late Growing crops sold with a leasehold on the land, even if sold to the same person in a single transaction, are not included. Can i file my 2012 taxes late Distributive share of partnership gains and losses. Can i file my 2012 taxes late Your distributive share must be from the sale or exchange of property listed above and held longer than 1 year (or for the required period for certain livestock). Can i file my 2012 taxes late Cutting or disposal of timber. Can i file my 2012 taxes late Special rules apply if you owned the timber longer than 1 year and elect to treat timber cutting as a sale or exchange, or you enter into a cutting contract, as described in chapter 8 under Timber . Can i file my 2012 taxes late Condemnation. Can i file my 2012 taxes late The condemned property (defined in chapter 11) must have been held longer than 1 year. Can i file my 2012 taxes late It must be business property or a capital asset held in connection with a trade or business or a transaction entered into for profit, such as investment property. Can i file my 2012 taxes late It cannot be property held for personal use. Can i file my 2012 taxes late Casualty or theft. Can i file my 2012 taxes late The casualty or theft must have affected business property, property held for the production of rents or royalties, or investment property (such as notes and bonds). Can i file my 2012 taxes late You must have held the property longer than 1 year. Can i file my 2012 taxes late However, if your casualty or theft losses are more than your casualty or theft gains, neither the gains nor the losses are taken into account in the section 1231 computation. Can i file my 2012 taxes late Section 1231 does not apply to personal casualty gains and losses. Can i file my 2012 taxes late See chapter 11 for information on how to treat those gains and losses. Can i file my 2012 taxes late If the property is not held for the required holding period, the transaction is not subject to section 1231 treatment, and any gain or loss is ordinary income reported in Part II of Form 4797. Can i file my 2012 taxes late See Table 9-1. Can i file my 2012 taxes late Property for sale to customers. Can i file my 2012 taxes late   A sale, exchange, or involuntary conversion of property held mainly for sale to customers is not a section 1231 transaction. Can i file my 2012 taxes late If you will get back all, or nearly all, of your investment in the property by selling it rather than by using it up in your business, it is property held mainly for sale to customers. Can i file my 2012 taxes late Treatment as ordinary or capital. Can i file my 2012 taxes late   To determine the treatment of section 1231 gains and losses, combine all of your section 1231 gains and losses for the year. Can i file my 2012 taxes late If you have a net section 1231 loss, it is an ordinary loss. Can i file my 2012 taxes late If you have a net section 1231 gain, it is ordinary income up to your nonrecaptured section 1231 losses from previous years, explained next. Can i file my 2012 taxes late The rest, if any, is long-term capital gain. Can i file my 2012 taxes late Nonrecaptured section 1231 losses. Can i file my 2012 taxes late   Your nonrecaptured section 1231 losses are your net section 1231 losses for the previous 5 years that have not been applied against a net section 1231 gain by treating the gain as ordinary income. Can i file my 2012 taxes late These losses are applied against your net section 1231 gain beginning with the earliest loss in the 5-year period. Can i file my 2012 taxes late Example. Can i file my 2012 taxes late In 2013, Ben has a $2,000 net section 1231 gain. Can i file my 2012 taxes late To figure how much he has to report as ordinary income and long-term capital gain, he must first determine his section 1231 gains and losses from the previous 5-year period. Can i file my 2012 taxes late From 2008 through 2012 he had the following section 1231 gains and losses. Can i file my 2012 taxes late Year Amount 2008 -0- 2009 -0- 2010 ($2,500) 2011 -0- 2012 $1,800   Ben uses this information to figure how to report his net section 1231 gain for 2013 as shown below. Can i file my 2012 taxes late 1) Net section 1231 gain (2013) $2,000 2) Net section 1231 loss (2010) ($2,500)   3) Net section 1231 gain (2012) 1,800   4) Remaining net section 1231 loss from prior 5 years ($700)   5) Gain treated as  ordinary income $700 6) Gain treated as long-term  capital gain $1,300 His remaining net section 1231 loss from 2010 is completely recaptured in 2013. Can i file my 2012 taxes late Depreciation Recapture If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if it is otherwise nontaxable) as ordinary income. Can i file my 2012 taxes late To figure any gain that must be reported as ordinary income, you must keep permanent records of the facts necessary to figure the depreciation or amortization allowed or allowable on your property. Can i file my 2012 taxes late For more information, see chapter 3 of Publication 544. Can i file my 2012 taxes late Section 1245 Property A gain on the disposition of section 1245 property is treated as ordinary income to the extent of depreciation allowed or allowable. Can i file my 2012 taxes late Any recognized gain that is more than the part that is ordinary income is a section 1231 gain. Can i file my 2012 taxes late See Treatment as ordinary or capital under Section 1231 Gains and Losses , earlier. Can i file my 2012 taxes late Section 1245 property includes any property that is or has been subject to an allowance for depreciation or amortization and that is any of the following types of property. Can i file my 2012 taxes late Personal property (either tangible or intangible). Can i file my 2012 taxes late Other tangible property (except buildings and their structural components) used as any of the following. Can i file my 2012 taxes late See Buildings and structural components below. Can i file my 2012 taxes late An integral part of manufacturing, production, or extraction, or of furnishing certain services. Can i file my 2012 taxes late A research facility in any of the activities in (a). Can i file my 2012 taxes late A facility in any of the activities in (a) above, for the bulk storage of fungible commodities (discussed later). Can i file my 2012 taxes late That part of real property (not included in (2)) with an adjusted basis reduced by (but not limited to) the following. Can i file my 2012 taxes late Amortization of certified pollution control facilities. Can i file my 2012 taxes late The section 179 expense deduction. Can i file my 2012 taxes late Deduction for clean-fuel vehicles and certain refueling property. Can i file my 2012 taxes late Expenditures to remove architectural and transportation barriers to the handicapped and elderly. Can i file my 2012 taxes late Certain reforestation expenditures (as described under Reforestation Costs in chapter 7. Can i file my 2012 taxes late Single purpose agricultural (livestock) or horticultural structures. Can i file my 2012 taxes late Storage facilities (except buildings and their structural components) used in distributing petroleum or any primary product of petroleum. Can i file my 2012 taxes late Buildings and structural components. Can i file my 2012 taxes late   Section 1245 property does not include buildings and structural components. Can i file my 2012 taxes late The term building includes a house, barn, warehouse, or garage. Can i file my 2012 taxes late The term structural component includes walls, floors, windows, doors, central air conditioning systems, light fixtures, etc. Can i file my 2012 taxes late   Do not treat a structure that is essentially machinery or equipment as a building or structural component. Can i file my 2012 taxes late Also, do not treat a structure that houses property used as an integral part of an activity as a building or structural component if the structure's use is so closely related to the property's use that the structure can be expected to be replaced when the property it initially houses is replaced. Can i file my 2012 taxes late   The fact that the structure is specially designed to withstand the stress and other demands of the property and cannot be used economically for other purposes indicates it is closely related to the use of the property it houses. Can i file my 2012 taxes late Structures such as oil and gas storage tanks, grain storage bins, and silos are not treated as buildings, but as section 1245 property. Can i file my 2012 taxes late Facility for bulk storage of fungible commodities. Can i file my 2012 taxes late   This is a facility used mainly for the bulk storage of fungible commodities. Can i file my 2012 taxes late Bulk storage means storage of a commodity in a large mass before it is used. Can i file my 2012 taxes late For example, if a facility is used to store oranges that have been sorted and boxed, it is not used for bulk storage. Can i file my 2012 taxes late To be fungible, a commodity must be such that one part may be used in place of another. Can i file my 2012 taxes late Gain Treated as Ordinary Income The gain treated as ordinary income on the sale, exchange, or involuntary conversion of section 1245 property, including a sale and leaseback transaction, is the lesser of the following amounts. Can i file my 2012 taxes late The depreciation (which includes any section 179 deduction claimed) and amortization allowed or allowable on the property. Can i file my 2012 taxes late The gain realized on the disposition (the amount realized from the disposition minus the adjusted basis of the property). Can i file my 2012 taxes late For any other disposition of section 1245 property, ordinary income is the lesser of (1) above or the amount by which its fair market value (FMV) is more than its adjusted basis. Can i file my 2012 taxes late For details, see chapter 3 of Publication 544. Can i file my 2012 taxes late Use Part III of Form 4797 to figure the ordinary income part of the gain. Can i file my 2012 taxes late Depreciation claimed on other property or claimed by other taxpayers. Can i file my 2012 taxes late   Depreciation and amortization include the amounts you claimed on the section 1245 property as well as the following depreciation and amortization amounts. Can i file my 2012 taxes late Amounts you claimed on property you exchanged for, or converted to, your section 1245 property in a like-kind exchange or involuntary conversion. Can i file my 2012 taxes late For details on exchanges of property that are not taxable, see Like-Kind Exchanges in chapter 8. Can i file my 2012 taxes late Amounts a previous owner of the section 1245 property claimed if your basis is determined with reference to that person's adjusted basis (for example, the donor's depreciation deductions on property you received as a gift and part of the transfer is a sale or exchange). Can i file my 2012 taxes late Example. Can i file my 2012 taxes late Jeff Free paid $120,000 for a tractor in 2012. Can i file my 2012 taxes late On February 23, 2013, he traded it for a chopper and paid an additional $30,000. Can i file my 2012 taxes late To figure his depreciation deduction on the chopper for the current year, Jeff continues to use the basis of the tractor as he would have before the trade. Can i file my 2012 taxes late Jeff can also depreciate the additional $30,000 for the chopper. Can i file my 2012 taxes late Depreciation and amortization. Can i file my 2012 taxes late   Depreciation and amortization deductions that must be recaptured as ordinary income include (but are not limited to) the following items. Can i file my 2012 taxes late See Depreciation Recapture in chapter 3 of Publication 544 for more details. Can i file my 2012 taxes late Ordinary depreciation deductions. Can i file my 2012 taxes late Section 179 deduction (see chapter 7). Can i file my 2012 taxes late Any special depreciation allowance. Can i file my 2012 taxes late Amortization deductions for all the following costs. Can i file my 2012 taxes late Acquiring a lease. Can i file my 2012 taxes late Lessee improvements. Can i file my 2012 taxes late Pollution control facilities. Can i file my 2012 taxes late Reforestation expenses. Can i file my 2012 taxes late Section 197 intangibles. Can i file my 2012 taxes late Qualified disaster expenses. Can i file my 2012 taxes late Franchises, trademarks, and trade names acquired before August 11, 1993. Can i file my 2012 taxes late Example. Can i file my 2012 taxes late You file your returns on a calendar year basis. Can i file my 2012 taxes late In February 2011, you bought and placed in service for 100% use in your farming business a light-duty truck (5-year property) that cost $10,000. Can i file my 2012 taxes late You used the half-year convention and your MACRS deductions for the truck were $1,500 in 2011 and $2,550 in 2012. Can i file my 2012 taxes late You did not claim the section 179 expense deduction for the truck. Can i file my 2012 taxes late You sold it in May 2013 for $7,000. Can i file my 2012 taxes late The MACRS deduction in 2013, the year of sale, is $893 (½ of $1,785). Can i file my 2012 taxes late Figure the gain treated as ordinary income as follows. Can i file my 2012 taxes late 1) Amount realized $7,000 2) Cost (February 2011) $10,000   3) Depreciation allowed or allowable (MACRS deductions: $1,500 + $2,550 + $893) 4,943   4) Adjusted basis (subtract line 3 from line 2) $5,057 5) Gain realized (subtract line 4 from line 1) 1,943 6) Gain treated as ordinary income (lesser of line 3 or line 5) $1,943 Depreciation allowed or allowable. Can i file my 2012 taxes late   You generally use the greater of the depreciation allowed or allowable when figuring the part of gain to report as ordinary income. Can i file my 2012 taxes late If, in prior years, you have consistently taken proper deductions under one method, the amount allowed for your prior years will not be increased even though a greater amount would have been allowed under another proper method. Can i file my 2012 taxes late If you did not take any deduction at all for depreciation, your adjustments to basis for depreciation allowable are figured by using the straight line method. Can i file my 2012 taxes late This treatment applies only when figuring what part of the gain is treated as ordinary income under the rules for section 1245 depreciation recapture. Can i file my 2012 taxes late Disposition of plants and animals. Can i file my 2012 taxes late   If you elect not to use the uniform capitalization rules (see chapter 6), you must treat any plant you produce as section 1245 property. Can i file my 2012 taxes late If you have a gain on the property's disposition, you must recapture the pre-productive expenses you would have capitalized if you had not made the election by treating the gain, up to the amount of these expenses, as ordinary income. Can i file my 2012 taxes late For section 1231 transactions, show these expenses as depreciation on Form 4797, Part III, line 22. Can i file my 2012 taxes late For plant sales that are reported on Schedule F (1040), Profit or Loss From Farming, this recapture rule does not change the reporting of income because the gain is already ordinary income. Can i file my 2012 taxes late You can use the farm-price method or the unit-livestock-price method discussed in  chapter 2 to figure these expenses. Can i file my 2012 taxes late Example. Can i file my 2012 taxes late Janet Maple sold her apple orchard in 2013 for $80,000. Can i file my 2012 taxes late Her adjusted basis at the time of sale was $60,000. Can i file my 2012 taxes late She bought the orchard in 2006, but the trees did not produce a crop until 2009. Can i file my 2012 taxes late Her pre-productive expenses were $6,000. Can i file my 2012 taxes late She elected not to use the uniform capitalization rules. Can i file my 2012 taxes late Janet must treat $6,000 of the gain as ordinary income. Can i file my 2012 taxes late Section 1250 Property Section 1250 property includes all real property subject to an allowance for depreciation that is not and never has been section 1245 property. Can i file my 2012 taxes late It includes buildings and structural components that are not section 1245 property (discussed earlier). Can i file my 2012 taxes late It includes a leasehold of land or section 1250 property subject to an allowance for depreciation. Can i file my 2012 taxes late A fee simple interest in land is not section 1250 property because, like land, it is not depreciable. Can i file my 2012 taxes late Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable. Can i file my 2012 taxes late To determine the additional depreciation on section 1250 property, see Depreciation Recapture in chapter 3 of Publication 544. Can i file my 2012 taxes late You will not have additional depreciation if any of the following apply to the property disposed of. Can i file my 2012 taxes late You figured depreciation for the property using the straight line method or any other method that does not result in depreciation that is more than the amount figured by the straight line method and you have held the property longer than 1 year. Can i file my 2012 taxes late You chose the alternate ACRS (straight line) method for the property, which was a type of 15-, 18-, or 19-year real property covered by the section 1250 rules. Can i file my 2012 taxes late The property was nonresidential real property placed in service after 1986 (or after July 31, 1986, if the choice to use MACRS was made) and you held it longer than 1 year. Can i file my 2012 taxes late These properties are depreciated using the straight line method. Can i file my 2012 taxes late Installment Sale If you report the sale of property under the installment method, any depreciation recapture under section 1245 or 1250 is taxable as ordinary income in the year of sale. Can i file my 2012 taxes late This applies even if no payments are received in that year. Can i file my 2012 taxes late If the gain is more than the depreciation recapture income, report the rest of the gain using the rules of the installment method. Can i file my 2012 taxes late For this purpose, include the recapture income in your installment sale basis to determine your gross profit on the installment sale. Can i file my 2012 taxes late If you dispose of more than one asset in a single transaction, you must separately figure the gain on each asset so that it may be properly reported. Can i file my 2012 taxes late To do this, allocate the selling price and the payments you receive in the year of sale to each asset. Can i file my 2012 taxes late Report any depreciation recapture income in the year of sale before using the installment method for any remaining gain. Can i file my 2012 taxes late For more information on installment sales, see chapter 10. Can i file my 2012 taxes late Other Dispositions Chapter 3 of Publication 544 discusses the tax treatment of the following transfers of depreciable property. Can i file my 2012 taxes late By gift. Can i file my 2012 taxes late At death. Can i file my 2012 taxes late In like-kind exchanges. Can i file my 2012 taxes late In involuntary conversions. Can i file my 2012 taxes late Publication 544 also explains how to handle a single transaction involving multiple properties. Can i file my 2012 taxes late Other Gains This section discusses gain on the disposition of farmland for which you were allowed either of the following. Can i file my 2012 taxes late Deductions for soil and water conservation expenditures (section 1252 property). Can i file my 2012 taxes late Exclusions from income for certain cost sharing payments (section 1255 property). Can i file my 2012 taxes late Section 1252 property. Can i file my 2012 taxes late   If you disposed of farmland you held more than 1 year and less than 10 years at a gain and you were allowed deductions for soil and water conservation expenses for the land, as discussed in chapter 5, you must treat part of the gain as ordinary income and treat the balance as section 1231 gain. Can i file my 2012 taxes late Exceptions. Can i file my 2012 taxes late   Do not treat gain on the following transactions as gain on section 1252 property. Can i file my 2012 taxes late Disposition of farmland by gift. Can i file my 2012 taxes late Transfer of farm property at death (except for income in respect of a decedent). Can i file my 2012 taxes late For more information, see Regulations section 1. Can i file my 2012 taxes late 1252-2. Can i file my 2012 taxes late Amount to report as ordinary income. Can i file my 2012 taxes late   You report as ordinary income the lesser of the following amounts. Can i file my 2012 taxes late Your gain (determined by subtracting the adjusted basis from the amount realized from a sale, exchange, or involuntary conversion, or the FMV for all other dispositions). Can i file my 2012 taxes late The total deductions allowed for soil and water conservation expenses multiplied by the applicable percentage, discussed next. Can i file my 2012 taxes late Applicable percentage. Can i file my 2012 taxes late   The applicable percentage is based on the length of time you held the land. Can i file my 2012 taxes late If you dispose of your farmland within 5 years after the date you acquired it, the percentage is 100%. Can i file my 2012 taxes late If you dispose of the land within the 6th through 9th year after you acquired it, the applicable percentage is reduced by 20% a year for each year or part of a year you hold the land after the 5th year. Can i file my 2012 taxes late If you dispose of the land 10 or more years after you acquired it, the percentage is 0%, and the entire gain is a section 1231 gain. Can i file my 2012 taxes late Example. Can i file my 2012 taxes late You acquired farmland on January 19, 2005. Can i file my 2012 taxes late On October 3, 2013, you sold the land at a $30,000 gain. Can i file my 2012 taxes late Between January 1 and October 3, 2013, you incur soil and water conservation expenditures of $15,000 for the land that are fully deductible in 2013. Can i file my 2012 taxes late The applicable percentage is 40% since you sold the land within the 8th year after you acquired it. Can i file my 2012 taxes late You treat $6,000 (40% of $15,000) of the $30,000 gain as ordinary income and the $24,000 balance as a section 1231 gain. Can i file my 2012 taxes late Section 1255 property. Can i file my 2012 taxes late   If you receive certain cost-sharing payments on property and you exclude those payments from income (as discussed in chapter 3), you may have to treat part of any gain as ordinary income and treat the balance as a section 1231 gain. Can i file my 2012 taxes late If you chose not to exclude these payments, you will not have to recognize ordinary income under this provision. Can i file my 2012 taxes late Amount to report as ordinary income. Can i file my 2012 taxes late   You report as ordinary income the lesser of the following amounts. Can i file my 2012 taxes late The applicable percentage of the total excluded cost-sharing payments. Can i file my 2012 taxes late The gain on the disposition of the property. Can i file my 2012 taxes late You do not report ordinary income under this rule to the extent the gain is recognized as ordinary income under sections 1231 through 1254, 1256, and 1257. Can i file my 2012 taxes late However, if applicable, gain reported under this rule must be reported regardless of any contrary provisions (including nonrecognition provisions) under any other section. Can i file my 2012 taxes late Applicable percentage. Can i file my 2012 taxes late   The applicable percentage of the excluded cost-sharing payments to be reported as ordinary income is based on the length of time you hold the property after receiving the payments. Can i file my 2012 taxes late If the property is held less than 10 years after you receive the payments, the percentage is 100%. Can i file my 2012 taxes late After 10 years, the percentage is reduced by 10% a year, or part of a year, until the rate is 0%. Can i file my 2012 taxes late Form 4797, Part III. Can i file my 2012 taxes late   Use Form 4797, Part III, to figure the ordinary income part of a gain from the sale, exchange, or involuntary conversion of section 1252 property and section 1255 property. Can i file my 2012 taxes late Prev  Up  Next   Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

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