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Fontana California online Form Instructions 4797: What You Should Know
You will generally be able to figure your net capital gain from the sale or exchange of any property by first figuring out your ordinary income recapture rates for the year. Next, determine the total price of the property sold or exchanged. This will determine the amount of the ordinary income recapture. Finally, subtract the total price of that property from your taxable income. (To calculate the ordinary income recapture rate, you use the rate that applies to you when buying, selling, or exchanging the property, the difference between the ordinary income recapture rate on the day you purchased the property and the rate for that period that applies if you sold the property the following year.
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