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Basis�.~ 6�A6]@�@6hH@).!Depreciation allowed or allowable~ 6@EA6�7@6��6@<.4Adjusted basis (basis less accumulated depreciation)~ 6 �A6"uz@6�l6/@'.Commissions and expense of sale~ 6A6ΪՆL@6ݖm@.Income recapture [3]~ 6@*@6�UsLs@6Y$l@<.4Adjusted basis plus commissions and income recapture~ 6A6h@6ݸ9 @.Gross gain [4]~ 6�5A6ܡa@6�2@?.7Less: principal residence gains not subject to tax [5]~ 6@6B;Y=n@6b@. Gross profit~ 6A6�-@6� 3E@.Contract price~ 6�A6$PV@6dx@+.#Gross profit ratio (percentage) [6]~ 6ЯA 6N/A6�8sQR@U2MComputation of taxable part of current- and prior-year installment sales: [7]676.Number of transactions~ 6֛�~ 6~ 6*."Payments received in current year~ 6AA6/@6 M@+.#Gross profit ratio (percentage) [6]~ 6 6N/A6ػ$cjQ@.Total taxable gain~ 6�6�9)���9*��:�+��;,�;-��;.��;/��;0�;1��<2���<3���<4�1�<5�F@-6�D@-7� - .Taxable capital gains~ 6�AA 6EdXA@ 6F*w@&!5Taxable gains reported as: [8]!6!6!6"3Short-term taxable gain~ "6@"6Zd;Og@"6`Mg>"@#3Long-term taxable gain~ #6Jx#6C@#6] 1@$3Section 1231 gains~ $6� A~ $6A$6�uJ}@%!%"%"%"&=&>&>&>'?N/A--Not applicable.'8'8'8e(?][1] Shows the number of nonzero values for different lines on the installment sale Form 6252.(8(8(8^)?V[2] Means are calculated based on the transactions with positive values for that item.)8)8)8�*@�[3] Income recapture is the portion of total gain that is taxed as ordinary gain income, rather than as a capital gain. The full amount of income q+@irecapture is taxable in the year of sale, regardless of whether any payments were received in that year.�,@�[4] In column 2, gross gain equals sales price less the sum of adjusted basis, commissions and expenses of sale, and income recapture.�-@�[5] This line equals the sum of any one-time exclusion of gains from the sale of principal residences by taxpayers age 55 and over, �.@�plus any gains postponed due to purchase of a residence. These gains are subtracted in computing installment gains subject to tax.]/@U[6] The gross profit ratio equals gross profit as a percentage of the contract price.s0@k[7] Items in this section are reported for the year of sale and later years in which payments are received.�1@�[8] Installment sale gains are not reported directly on the individual income tax return. Short- and long-term gains are reported on �2@{Schedule D, and Section 1231 gains are reported on Form 4797, Part I for sales or exchanges of property used in a trade or -3@%business and involuntary conversions.B4@:NOTE: Detail may not add to totals because of rounding. @5A8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.6474= ���> ����?�?�?�?m}ëwVBV\XT0|0��0\XT|0|0ax\XT0}w0H}w0}��,�Uw84�qq     ��"