delour incorporated was incorporated in 2016 and adopted a calendar year. here is a schedule of delour's net section 1231 gains and (losses) reported on its tax returns through 2021. 2016 2017 2018 2019 2020 2021 $(4,900) $-0- $-0- $-0- $(12,000) $-0- in 2022, delour recognized a $50,000 gain on the sale of business land (held for over one year). how is this gain characterized on delour's tax return?

Question

04-11-2022
Business

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delour incorporated was incorporated in 2016 and adopted a calendar year. here is a schedule of delour's net section 1231 gains and (losses) reported on its tax returns through 2021. 2016 2017 2018 2019 2020 2021 $(4,900) $-0- $-0- $-0- $(12,000) $-0- in 2022, delour recognized a $50,000 gain on the sale of business land (held for over one year). how is this gain characterized on delour's tax return?

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