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2013 Iowa 1040 Expanded Instructions
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7.OTHER GAINS / (LOSSES).

If you sold or exchanged assets used in a trade or business and completed federal form 4797, enter 100% of the gain or loss as shown on line 14 of the federal 1040. Include a copy of federal form 4797.

Married Separate Filers:

Divide gains or losses based on ownership of the asset sold or exchanged.

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