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Hospital Statement of Cost BHF Page 1Healthcare and Family Services, Bureau of Health Finance, 201 S. Grand Ave. E., Springfield, IL 62763General InformationPreliminaryName of Hospital: Pan Community
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1231 refers to a section of the Internal Revenue Code that deals with the sale or exchange of property used in a trade or business. The purpose of section 1231 is to determine the tax treatment of gains and losses from such transactions.
Taxpayers who have engaged in the sale or exchange of property used in a trade or business are required to report these transactions on Form 4797, which includes section 1231 calculations.
To fill out Form 4797 and report section 1231 transactions, taxpayers must provide details of the property sold or exchanged, including dates of acquisition and sale, cost basis, and selling price.
The purpose of section 1231 is to determine whether gains and losses from the sale or exchange of property used in a trade or business are treated as capital gains or ordinary income for tax purposes.
Taxpayers must report the details of property sales or exchanges, including dates of acquisition and sale, cost basis, selling price, and any related expenses incurred.
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