Schedule E; How is Sect. 1231 calculated?

What is the source of Sect 1231 calculation?

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Schedule E; How is Sect. 1231 calculated?

look at form 4797 page 2 line 32 is the section 1231 gain which is then transferred to line 6 on page 1 of 4797

then the net 1231 gain gets transferred to schedule d line 11

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