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Identify as from Form 4797 line 18a. See instructions. 18a b Redetermine the gain or loss on line 17 excluding the loss if any on line 18a. Enter here and on Schedule 1 Form 1040 Part I line 4. Enter here and on line 13. other than casualty or theft on Form 4797 line 6. Recapture Amounts Under Sections 179 and 280F b 2 When Business Use Drops to 50 or Less a Section Section 179 expense deduction or depreciation allowable in prior years. 18b For Paperwork Reduction Act Notice see separate...
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