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Free tax service 5. Free tax service   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. Free tax service Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. Free tax service When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. Free tax service Otherwise, these are capital expenses that must be added to the basis of the land. Free tax service (See chapter 6 for information on determining basis. Free tax service ) Conservation expenses for land in a foreign country do not qualify for this special treatment. Free tax service The deduction for conservation expenses cannot be more than 25% of your gross income from farming. Free tax service See 25% Limit on Deduction , later. Free tax service Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. Free tax service These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. Free tax service You must include in income most government payments for approved conservation practices. Free tax service However, you can exclude some payments you receive under certain cost-sharing conservation programs. Free tax service For more information, see Agricultural Program Payments in chapter 3. Free tax service To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. Free tax service Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. Free tax service You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. Free tax service You are not farming if you are engaged only in forestry or the growing of timber. Free tax service Farm defined. Free tax service   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Free tax service It also includes plantations, ranches, ranges, and orchards. Free tax service A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. Free tax service It does not include an area where they are merely caught or harvested. Free tax service A plant nursery is a farm for purposes of deducting soil and water conservation expenses. Free tax service Farm rental. Free tax service   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. Free tax service If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. Free tax service   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. Free tax service Example. Free tax service You own a farm in Iowa and live in California. Free tax service You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. Free tax service You cannot deduct your soil conservation expenses for this farm. Free tax service You must capitalize the expenses and add them to the basis of the land. Free tax service     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. Free tax service Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. Free tax service If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. Free tax service Keep a copy of the plan with your books and records to support your deductions. Free tax service Conservation plan. Free tax service   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. Free tax service There are three types of approved plans. Free tax service NRCS individual site plans. Free tax service These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. Free tax service NRCS county plans. Free tax service These plans include a listing of farm conservation practices approved for the county where the farmland is located. Free tax service You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. Free tax service Comparable state agency plans. Free tax service These plans are approved by state agencies and can be approved individual site plans or county plans. Free tax service   A list of NRCS conservation programs is available at www. Free tax service nrcs. Free tax service usda. Free tax service gov/programs. Free tax service Individual site plans can be obtained from NRCS offices and the comparable state agencies. Free tax service Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. Free tax service These expenses include, but are not limited to, the following. Free tax service The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. Free tax service The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. Free tax service The eradication of brush. Free tax service The planting of windbreaks. Free tax service You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. Free tax service These expenses are added to the basis of the land. Free tax service If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. Free tax service See chapter 3 for information about payments eligible for the cost-sharing exclusion. Free tax service New farm or farmland. Free tax service   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. Free tax service You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. Free tax service The new farming activity does not have to be the same as the old farming activity. Free tax service For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. Free tax service Land not used for farming. Free tax service   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. Free tax service For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. Free tax service You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. Free tax service Depreciable conservation assets. Free tax service   You generally cannot deduct your expenses for depreciable conservation assets. Free tax service However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. Free tax service See Assessment for Depreciable Property , later. Free tax service   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. Free tax service These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. Free tax service You recover your capital investment through annual allowances for depreciation. Free tax service   You can deduct soil and water conservation expenses for nondepreciable earthen items. Free tax service Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. Free tax service Water well. Free tax service   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. Free tax service It is a capital expense. Free tax service You recover your cost through depreciation. Free tax service You also must capitalize your cost for drilling a test hole. Free tax service If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. Free tax service You can recover the total cost through depreciation deductions. Free tax service   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. Free tax service Abandonment means that all economic benefits from the well are terminated. Free tax service For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. Free tax service Endangered species recovery expenses. Free tax service   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. Free tax service Otherwise, these are capital expenses that must be added to the basis of the land. Free tax service   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. Free tax service See Internal Revenue Code section 175 for more information. Free tax service Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. Free tax service You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. Free tax service Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. Free tax service This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. Free tax service The depreciable property must be used in the district's soil and water conservation activities. Free tax service However, the following limits apply to these assessments. Free tax service The total assessment limit. Free tax service The yearly assessment limit. Free tax service After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. Free tax service The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. Free tax service See Table 5-1 for a brief summary of these limits. Free tax service Table 5-1. Free tax service Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. Free tax service Your deductible share of the cost to the district for the property. Free tax service Your gross income from farming. Free tax service No one taxpayer can deduct more than 10% of the total assessment. Free tax service Any amount over 10% is a capital expense and is added to the basis of your land. Free tax service If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Free tax service If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. Free tax service You can deduct the remainder in equal amounts over the next 9 tax years. Free tax service Limit for all conservation expenses, including assessments for depreciable property. Free tax service Amounts greater than 25% can be carried to the following year and added to that year's expenses. Free tax service The total is then subject to the 25% of gross income from farming limit in that year. Free tax service To ensure your deduction is within the deduction limits, keep records to show the following. Free tax service The total assessment against all members of the district for the depreciable property. Free tax service Your deductible share of the cost to the district for the depreciable property. Free tax service Your gross income from farming. Free tax service Total assessment limit. Free tax service   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. Free tax service This applies whether you pay the assessment in one payment or in installments. Free tax service If your assessment is more than 10% of the total amount assessed, both the following rules apply. Free tax service The amount over 10% is a capital expense and is added to the basis of your land. Free tax service If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Free tax service Yearly assessment limit. Free tax service   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. Free tax service If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. Free tax service If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. Free tax service You can deduct the remainder in equal amounts over the next 9 tax years. Free tax service Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. Free tax service Example 1. Free tax service This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. Free tax service Of the assessment, $1,500 is for digging drainage ditches. Free tax service You can deduct this part as a soil or conservation expense as if you had paid it directly. Free tax service The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. Free tax service The total amount assessed by the district against all its members for the depreciable equipment is $7,000. Free tax service The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. Free tax service The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. Free tax service To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. Free tax service Add $500 to the result for a total of $570. Free tax service Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). Free tax service You can deduct the balance at the rate of $70 a year over the next 9 years. Free tax service You add $70 to the $1,500 portion of the assessment for drainage ditches. Free tax service You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. Free tax service Example 2. Free tax service Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. Free tax service The total amount assessed by the district against all its members for depreciable equipment is $5,500. Free tax service The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. Free tax service The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). Free tax service Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. Free tax service You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. Free tax service Sale or other disposal of land during 9-year period. Free tax service   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. Free tax service Death of farmer during 9-year period. Free tax service   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. Free tax service 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. Free tax service Gross income from farming. Free tax service   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. Free tax service Gains from sales of draft, breeding, or dairy livestock are included. Free tax service Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. Free tax service Carryover of deduction. Free tax service   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. Free tax service However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. Free tax service Example. Free tax service In 2012, you have gross income of $32,000 from two farms. Free tax service During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. Free tax service However, your deduction is limited to 25% of $32,000, or $8,000. Free tax service The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. Free tax service The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. Free tax service Any expenses over the limit in that year are carried to 2014 and later years. Free tax service Net operating loss. Free tax service   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. Free tax service If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. Free tax service When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. Free tax service If you do not choose to deduct the expenses, you must capitalize them. Free tax service Change of method. Free tax service   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. Free tax service To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. Free tax service You or your authorized representative must sign the request. Free tax service   The request must include the following information. Free tax service Your name and address. Free tax service The first tax year the method or change of method is to apply. Free tax service Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. Free tax service If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. Free tax service The total expenses you paid or incurred in the first tax year the method or change of method is to apply. Free tax service A statement that you will account separately in your books for the expenses to which this method or change of method relates. Free tax service Send your request to the following  address. Free tax service  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. Free tax service Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). Free tax service However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. Free tax service Gain on sale of farmland. Free tax service   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. Free tax service If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. Free tax service See Section 1252 property under Other Gains in chapter 9. Free tax service Prev  Up  Next   Home   More Online Publications
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Free tax service Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. Free tax service , Liabilities. Free tax service B Basis Adjusted, Adjusted basis. Free tax service Original, Basis. Free tax service Bonds, U. Free tax service S. Free tax service Treasury, U. Free tax service S. Free tax service Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. Free tax service Lease, Cancellation of a lease. Free tax service Real property sale, Canceling a sale of real property. Free tax service Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. Free tax service Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. Free tax service Charitable organization Bargain sale to, Bargain sales to charity. Free tax service , Bargain sale to charity. Free tax service Gift to, Gift to charitable organization. Free tax service Classes of assets, Classes of assets. Free tax service Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. Free tax service Commodities derivative financial instruments, Commodities derivative financial instrument. Free tax service Condemnations, Condemnations, Section 1231 transactions. Free tax service Conversion transactions, Conversion Transactions Copyrights, Copyright. Free tax service , Copyrights. Free tax service Covenant not to compete, Covenant not to compete. Free tax service D Debt cancellation, Cancellation of debt. Free tax service , Cancellation of debt. Free tax service Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. Free tax service Records, Depreciation Recapture Section 1245, Section 1245 property defined. Free tax service , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. Free tax service Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. Free tax service E Easement, Easement. Free tax service Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. Free tax service U. Free tax service S. Free tax service Treasury notes or bonds, U. Free tax service S. Free tax service Treasury Notes or Bonds F Fair market value, Fair market value. Free tax service Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. Free tax service D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. Free tax service , Forms 1099-A and 1099-C. Free tax service 1099-B, Form 1099-B. Free tax service 1099-C, Forms 1099-A and 1099-C. Free tax service , Forms 1099-A and 1099-C. Free tax service 1099-S, Form 1099-S. Free tax service 4797, Business property. Free tax service , Reporting the exchange. Free tax service , Form 4797 8594, Reporting requirement. Free tax service 8824, Reporting the exchange. Free tax service 8949, Forms to file. Free tax service , Personal-use property. Free tax service , Reporting the exchange. Free tax service , More information. Free tax service , Timber, Introduction, Form 1099-B. Free tax service , Personal-use property. Free tax service , Mark-to-market election. Free tax service Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. Free tax service G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. Free tax service Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. Free tax service Help (see Tax help) Holding period, Holding period. Free tax service Housing, low income, Low-income housing. Free tax service , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. Free tax service Information returns, Information Returns Inherited property, Inherited property. Free tax service Installment sales, Installment Sales, Installment sale. Free tax service Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. Free tax service Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. Free tax service Liabilities, assumption, Liabilities. Free tax service Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. Free tax service Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. Free tax service Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. Free tax service M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. Free tax service S. Free tax service Treasury, U. Free tax service S. Free tax service Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. Free tax service Related persons, Related persons. Free tax service , Controlled entity. Free tax service Sale or exchange of interest, Partnership Interests, Partnership interests. Free tax service , Partnership interests. Free tax service Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. Free tax service Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. Free tax service Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. Free tax service Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. Free tax service Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. Free tax service Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. Free tax service Replacement property, Replacement property. Free tax service , Replacement property to be produced. Free tax service Repossession, Foreclosures and Repossessions, Repossession. Free tax service Residual method, sale of business, Residual method. Free tax service Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. Free tax service , Bargain sale to charity. Free tax service Installment, Installment Sales, Installment sale. Free tax service Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. Free tax service Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. Free tax service Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. Free tax service Foreclosure, Foreclosure. Free tax service Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. Free tax service Residential, Residential rental property. Free tax service Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. Free tax service Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. Free tax service Indirect ownership, Ownership of stock or partnership interests. Free tax service Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. Free tax service T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. Free tax service Timber, Timber, Section 1231 transactions. Free tax service Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. Free tax service S. Free tax service Treasury bonds, U. Free tax service S. Free tax service Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. Free tax service Prev  Up     Home   More Online Publications