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+ J16 > + Z31 / 10 ^ J17             ' LINE 17
+ J16 - J17 ^ J18                    ' LINE 18
+ J18 < ^ J18
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S SECTION A - PERSONAL USE PROPERTY~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S --------------------------------------------------------------------------------
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S ~1 Description of properties (show type, location, and date acquired for each):~
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S ~~~Property A~
P __________________________________________________________________
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S ~~~Property B~
P __________________________________________________________________
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S ~~~Property C~
P __________________________________________________________________
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S ~~~Property D~
P __________________________________________________________________
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~! Properties (Use a separate column~
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~for each casualty or theft.)
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~A~~~~!~~~B~~~~!~~~C~~~~!~~~D~~~~
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S ~~~SHORT or LONG term property?~~~~~~~~~~~~~!~~[
X J9 `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~!~~[
X JA `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~!~~[
X JB `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~!~~[
X JC `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~2 Cost or other basis of each property.! 2 !
C JCSA
c JCSA
S !
C JCSB
c JCSB
S !
C JCSC
c JCSC
S !
C JCSD
c JCSD
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S ~3 Insurance or other reimbursement~~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~(whether or not you filed a claim)...! 3 !
C JINA
c JINA
S !
C JINB
c JINB
S !
C JINC
c JINC
S !
C JIND
c JIND
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S ~~~Note: If line 2 is more than line 3`~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~skip line 4.~~~~~~~~~~~~~~~~~~~~~~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~4 Gain from casualty or theft. If line~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~3 is more than line 2` enter the~~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~difference and skip lines 5 - 9......! 4 !
T J4A
S !
T J4B
S !
T J4C
S !
T J4D
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S ~5 Fair market value before casualty or~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~theft................................! 5 !
C JVBA
c JVBA
S !
C JVBB
c JVBB
S !
C JVBC
c JVBC
S !
C JVBD
c JVBD
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S ~6 Fair market value after casualty or~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~theft................................! 6 !
C JVAA
c JVAA
S !
C JVAB
c JVAB
S !
C JVAC
c JVAC
S !
C JVAD
c JVAD
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S ~7 Subtract line 6 from 5...............! 7 !
T J7A
S !
T J7B
S !
T J7C
S !
T J7D
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S ~8 Enter the smaller of line 2 or 7.....! 8 !
T J8A
S !
T J8B
S !
T J8C
S !
T J8D
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S ~9 Subtract line 3 from 8. If zero or~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~less` enter -0-......................! 9 !
T J9A
S !
T J9B
S !
T J9C
S !
T J9D
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S 10 Casualty or theft loss. Add amounts on line 9...................!10 !
T J10
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S 11 Enter amount from line 10 or $100` whichever is smaller.........!11 !
T J11
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S 12 Subtract line 11 from 10........................................!12 !
T J12
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S 13 Add the amounts on line 12......................................!13 !
T J12
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S 14 Combine the amounts from line 4.................................!14 !
T J14
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S 15 * If line 14 is more than 13` enter the difference on~~~!~~~~~~~!   !~~~~~~~~
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S ~~~~~Schedule D. Do not complete the rest of this section.~!~~~~~~~!   !~~~~~~~~
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S ~~~* If line 14 is less than 13` enter -0- and continue~~~~~>......!15 !
T J15
t FD1 D04   011 1 Transferred to Schedule D, line 4, column f short term properties with a loss.
t FD1 D4G   011 2 Transferred to Schedule D, line 4, column g short term properties with a gain.
t FD1 D12   032 1 Transferred to Schedule D, line 12, column f long term properties with a loss.
t FD1 D2G   032 2 Transferred to Schedule D, line 12, column g long term properties with a gain.
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S ~~~* If line 14 is equal to 13` enter -0-. Do not complete~!~~~~~~~!   !~~~~~~~~
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S ~~~~~the rest of this section.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~!   !~~~~~~~~
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S 16 If line 14 is less than 13` enter the difference................!16 !
T J16
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S 17 Enter 10% of Form 1040` line 32.................................!17 !
T J17
t FZ1 Z32   054 1 Transferred from Form 1040, line 32.
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S 18 Subtract line 17 from 16. If zero or less` enter -0-.~~~~~~~~~~~!   !~~~~~~~~
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S ~~~Enter on Schedule A` line 19....................................!18 !
T J18
t FA1 J18   033 1 Transferred to Schedule A, line 19.
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F
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S SECTION B - BUSINESS AND INCOME-PRODUCING PROPERTY~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S --------------------------------------------------------------------------------
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S PART I - CASUALTY OR THEFT GAIN OR LOSS~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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S --------------------------------------------------------------------------------
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S 19 Description of properties (show type, location, and date acquired for each):~
^
S ~~~Property A~
P __________________________________________________________________
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S ~~~Property B~
P __________________________________________________________________
^
S ~~~Property C~
P __________________________________________________________________
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S ~~~Property D~
P __________________________________________________________________
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~! Properties (Use a separate column~
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~for each casualty or theft.)
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~A~~~~!~~~B~~~~!~~~C~~~~!~~~D~~~~
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S ~~~Was property used in a TRADE OR BUSINESS~!~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~~~~~~~~or for INCOME-PRODUCING PURPOSES? !~~[
X J1 `T`I
Q 'T' = Trade or business, 'I' = Income-producing purposes.
S ]~~~!~~[
X J2 `T`I
Q 'T' = Trade or business, 'I' = Income-producing purposes.
S ]~~~!~~[
X J5 `T`I
Q 'T' = Trade or business, 'I' = Income-producing purposes.
S ]~~~!~~[
X J6 `T`I
Q 'T' = Trade or business, 'I' = Income-producing purposes.
S ]~~~
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S ~~~Is this a SHORT or LONG term property?~~~!~~[
X J3 `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~!~~[
X J4 `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~!~~[
X J7 `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~!~~[
X J8 `S`L
Q 'S' = Short term, 'L' = Long term.
S ]~~~
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S ~~~Check here if property totally destroyed?!~~[
X JD `X`~
Q Insert 'X' or ' '.
S ]~~~!~~[
X JE `X`~
Q Insert 'X' or ' '.
S ]~~~!~~[
X JF `X`~
Q Insert 'X' or ' '.
S ]~~~!~~[
X JG `X`~
Q Insert 'X' or ' '.
S ]~~~
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S 20 Cost or adjusted basis of each~~~~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~property.............................!20 !
C JBCA
c JBCA
S !
C JBCB
c JBCB
S !
C JBCC
c JBCC
S !
C JBCD
c JBCD
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S 21 Insurance or other reimbursement~~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~(whether or not you filed a claim)...!21 !
C JBIA
c JBIA
S !
C JBIB
c JBIB
S !
C JBIC
c JBIC
S !
C JBID
c JBID
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S ~~~Note: If line 20 is more than~~~~~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~line 21` skip line 22.~~~~~~~~~~~~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S 22 Gain from casualty or theft. If line~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~21 is more than line 20` enter the~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~difference on line 29 or 34` column~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~(c) and skip lines 23 through 27.....!22 !
T JDA
t FJ1 JKC   091 3 Transferred to line 29, column (c) if a short term property.
t FJ1 JPC   101 3 Transferred to line 34, column (c) if a long term property.
S !
T JDB
t FJ1 JKC   091 3 Transferred to line 29, column (c) if a short term property.
t FJ1 JPC   101 3 Transferred to line 34, column (c) if a long term property.
S !
T JDC
t FJ1 JKC   091 3 Transferred to line 29, column (c) if a short term property.
t FJ1 JPC   101 3 Transferred to line 34, column (c) if a long term property.
S !
T JDD
t FJ1 JKC   091 3 Transferred to line 29, column (c) if a short term property.
t FJ1 JPC   101 3 Transferred to line 34, column (c) if a long term property.
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S 23 Fair market value before casualty or !   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~theft................................!23 !
C JBBA
c JBBA
S !
C JBBB
c JBBB
S !
C JBBC
c JBBC
S !
C JBBD
c JBBD
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S 24 Fair market value after casualty or  !   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~theft................................!24 !
C JBAA
c JBAA
S !
C JBAB
c JBAB
S !
C JBAC
c JBAC
S !
C JBAD
c JBAD
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S 25 Subtract line 24 from 23.............!25 !
T JGA
S !
T JGB
S !
T JGC
S !
T JGD
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S 26 Enter the smaller of line 20 or 25...!26 !
T JHA
S !
T JHB
S !
T JHC
S !
T JHD
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S ~~~Note: If the property was totally~~~~!   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~destroyed, enter line 20 on line 26. !   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S 27 Subtract line 21 from 26. If zero or !   !~~~~~~~~!~~~~~~~~!~~~~~~~~!~~~~~~~~
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S ~~~less enter -0-.......................!27 !
T JIA
S !
T JIB
S !
T JIC
S !
T JID
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S 28 Casualty or theft loss. Add amounts on line 27.~~~~~~~~~~~~~~~~~!   !~~~~~~~~
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S ~~~Enter on line 29 or 34..........................................!28 !
T J28
t FJ1 JK1   091 1 Transferred to line 29b(i), all short term properties used in a trade or bus.
t FJ1 JK2   091 2 Transferred to line 29b(ii), all short term properties used for income produc.
t FJ1 JP1   101 1 Transferred to line 34b(i), all long term properties used in a trade or bus.
t FJ1 JP2   101 2 Transferred to line 34b(ii), all long term properties used for income produc.
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F
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S PART II - SUMMARY OF GAINS AND LOSSES~~~~~~~~~~~~~~~~!~~~~(b) Losses~~~!(c) Gain
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S --------------------------------------------------------------------------------
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!  (i)   !  (ii)  !~~~~~~~~
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!Trade or! Income !~~~~~~~~
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S ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~!business!produce.!~~~~~~~~
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S --------------------------------------------------------------------------------
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S ~~~~~~~~~~~~~~~CASUALTY OR THEFT OF PROPERTY HELD ONE YEAR OR LESS~~~~~~~~~~~~~~
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S --------------------------------------------------------------------------------
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S 29~..............................................!29 !
T JK1
t FJ1 J28   081 1 Transferred from line 28, all short term properties used in a trade or bus.
S !
T JK2
t FJ1 J28   081 1 Transferred from line 28, all short term properties used for income producing.
S !
T JKC
t FJ1 JDA   069 1 Transferred from line 22, all short term properties.
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S 30 Totals. Add amounts on line 29................!30 !
T JK1
S !
T JK2
S !
T JKC
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S 31 Combine line 30` columns (b)(i) and (c). Enter on~~~~~~~~~~~~~~~!   !~~~~~~~~
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S ~~~Form 4797` line 15..............................................!31 !
T J31
t FG1 G5G   045 1 Transferred to Form 4797, line 15, column (g) if a loss.
t FG1 G5H   045 2 Transferred to Form 4797, line 15, column (h) if a gain.
t FZ1 Z14   029 1 Transferred to Form 1040, line 14, if Form 4797 is not included.
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S 32 Enter the amount from line 30` column (b)(ii) on~~~~~~~~~~~~~~~~!   !~~~~~~~~
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S ~~~Schedule A` line 22.............................................!32 !
T J32
t FA1 A22   042 2 Transferred to Schedule A, line 22.
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S --------------------------------------------------------------------------------
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S ~~~~~~~~~~~~~~CASUALTY OR THEFT OF PROPERTY HELD MORE THAN ONE YEAR~~~~~~~~~~~~~
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S --------------------------------------------------------------------------------
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S 33 Casualty or theft gains from Form 4797` line 34.................!33 !
T J33
t FG1 G34   110 1 Transferred from Form 4797, line 34.
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S 34~..............................................!34 !
T JP1
t FJ1 J28   081 1 Transferred from line 28, all long term properties used in a trade or bus.
S !
T JP2
t FJ1 J28   081 1 Transferred from line 28, all long term properties used for income producing.
S !
T JPC
t FJ1 JDA   069 1 Transferred from line 22, all long term properties.
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S 35 Total losses. Add line 34` columns (b)........!35 !
T JP1
S !
T JP2
S !////////
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S 36 Total gains. Add lines 33 and 34` column (c)....................!36 !
T J36
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S 37 Add amounts on line 35` columns (b)(i) and (b)(ii)..............!37 !
T J37
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S 38 If the loss on line 37 is more than the gain on line 36:~~~~~~~~!///!~~~~~~~~
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S ~~~a Combine line 35` column (b)(i) and line 36. Enter on~~~~~~~~~~!///!~~~~~~~~
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S ~~~~~Form 4797` line 15............................................!38a!
T JTA
t FG1 G5G   045 1 Transferred to Form 4797, line 15, column (g) if a loss.
t FG1 G5H   045 2 Transferred to Form 4797, line 15, column (h) if a gain.
t FZ1 Z14   029 1 Transferred to Form 1040, line 14, if Form 4797 is not included.
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S ~~~b Enter the amount from line 35` column (b)(ii) on~~~~~~~~~~~~~~!   !~~~~~~~~
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S ~~~~~Schedule A` line 22`..........................................!38b!
T JTB
t FA1 A22   042 2 Transferred to Schedule A, line 22.
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S 39 If the loss on line 37 is equal to or less than the gain on~~~~~!   !~~~~~~~~
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S ~~~line 36` combine these lines on Form 4797` line 3...............!39 !
T J39
t FG1 J39   012 1 Transferred to Form 4797, line 3.
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