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Antoinette has the following net § 1231 results for each of the years shown: Tax

ID: 2497698 • Letter: A

Question

Antoinette has the following net § 1231 results for each of the years shown:

Tax Year

Net § 1231 Loss

Net § 1231 Gain

2010

$33,000

2011

$15,000

2012

$3,000

2013

$28,000

2014

$52,000

2015

$12,000

What would be the nature of the net gains in 2013, 2014, and 2015? If an amount is zero, enter 0.


Total
Net § 1231
Gain

Amount
Treated as
Ordinary
Income

Amount
Treated as
Long-Term
Capital Gain

2013

$28,000

_________$

_________$

2014

$52,000

_________$

_________$

2015

$12,000

_________$

_________$

Tax Year

Net § 1231 Loss

Net § 1231 Gain

2010

$33,000

2011

$15,000

2012

$3,000

2013

$28,000

2014

$52,000

2015

$12,000

Explanation / Answer


Total
Net § 1231
Gain

Amount
Treated as
Ordinary
Income

Amount
Treated as
Long-Term
Capital Gain

2013

$28,000

____0_____$

_____0____$

2014

$52,000

____0_____$

___29000__$

2015

$12,000

____0_____$

__12000_$


Total
Net § 1231
Gain

Amount
Treated as
Ordinary
Income

Amount
Treated as
Long-Term
Capital Gain

2013

$28,000

____0_____$

_____0____$

2014

$52,000

____0_____$

___29000__$

2015

$12,000

____0_____$

__12000_$

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