The difference between line 6 and line 32 on Form 4797 should be the gains related to casualty or theft. The line 32 gains related to casualty or theft go to Form 4684, line 33. The rest of the Form 4797, line 32 gains go to Form 4797, line 6.
See Form 4797 at this link.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"