Get IRS Instruction 4797 2013
)) Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 4797 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form4797. General Instructions Purpose of Form Use Form 4797 to report: The sale or exchange of: 1. Property used in your trade or business; 2. Depreciable and amortizable property; 3. Oil, gas, geothermal, or other mineral properties;.
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