Damage payments for pipeline easement and surface use easement

Received form 1099-Misc for damage payment received from a pipleine company for providing an easement;  not a sale of the affected land per se : easememt reverts back to surface owner 2 years after pipeline ceases to be used; reported in Box 3 ("other income").  Similarly, received a 1099-Misc from the oil company for customary damages for providing an easment/surface use agreement  for a wellsite;  not a property sale per se, as the easement reverts back to the surface owner after the wellsite ceases to be used; reported in Box 1 as "rentals", though I don't see this as different from the pipeline easement.  Both payments exceed the original cost bais for the land, so I think these reprsent capital gains.  Where do I enter the data in TurboTax ?  Thanks.
    The amount you receive for granting an easement is generally considered to be proceeds from the sale of an interest in real property. It reduces the basis of the affected part of the property. If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain.

    Report as a sale of property with the cost equal to the proceeds to zero the it out.
    • where does the 1099 misc attorney fees go on the return-or is the 1099 misc not added to the tax return
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