38 personal property value worksheet

› publications › p537Publication 537 (2021), Installment Sales | Internal Revenue ... For sales or exchanges of property (other than new section 38 property, which includes most tangible personal property subject to depreciation) involving seller financing of $6,099,500 or less, the test rate of interest can’t be more than 9%, compounded semiannually. › publications › p584Publication 584 (02/2019), Casualty, Disaster, and Theft Loss ... enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119.)

Personal property value worksheet

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Personal property inventory worksheet

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