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For more information, go to the IRS Instructions for Form 4797. Note that any link in the information above is updated each year automatically and will take Information about Form 4797, Sales of Business Property, including recent updates, related forms and instructions on how to file. Form 4797 is used to Instructions for Form 4797. Sales of Business Property. (Also Involuntary Conversions and Recapture Amounts. Under Sections 179 and 280F(b)(2)). Go to irs.gov/Form4797 for instructions and the latest information. Section 1231 gain from installment sales from Form 6252, line 26 or 37 . Available in the National Library of Australia collection. Author: United States. Internal Revenue Service; Format: Journal, Online; v. : digital, PDF file.Form 4797 is used to report gains and losses from the sale of business properties. Learn everything you need to know about IRS Form 4797 at FortuneBuilders. According to the IRS Instructions for Form 4797, you should file this Form with your return if you sold or exchanged any: Real property used in your trade The IRS form 4797 is a PDF form which can be filled using a PDF form filler application. The IRS form 4797 is used to report, Real property used in your