Received payment for "easement interests" and for incentive to settle without litigation and/or damages. Half was paid in 2016, the remainder in 2017. Should I report as sale of investment or as installation sale. Also see responses on AnswerXchange that say use proceeds as basis, resulting in $0 gain, as well as some that say "reduce the basis" by some amount. I'm confused about how, where, and what to report.
