a sales price - fair value (even zero if that's appropriate) needs to be allocated to every asse that is being sold. If this is not done the asset remains on the return and if there is remaining basis, you end up overreporting the gain.
I'm not a lawyer, but generally when you sell real property, all permanently attached items are included unless specifically excluded in the sales contract. In my view, stoves, attached lighting fixtures, furnaces, roofs, etc are permanent attachments, but local law may say otherwise. However, think about this. If you are not taking the item with you, are you not in fact selling it to the buyer. I doubt the IRS would buy the line that you are gifting these items to the buyer.
