Get IRS Instruction 4797 2018
S upon which soil or water expenses were deducted: a Sold at a gain . . . . . . . . . . . . . . . . . . . . . b Sold at a loss . . . . . . . . . . . . . . . . . . . . . Real or tangible trade or business property which was deducted under the de minimis safe harbor All other farmland used in a trade or business Disposition of cost-sharing payment property described in section 126 (c) Held more than 1 year Part II Part II Part III (1245) Part I Part II Part II Part III (1250) Part I Part II.
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