Net gain section 1231 July 8, 2019 16 32 64 128 Net section 1231 gain loss Net gain under section 1231 Net section 1231 gain k 1 Net section 1231 gain meaning Net section 1231 gain tax rate Net section 1231 gain loss attach form 4797 Net irc section 1231 gain Passive net section 1231 gain Section 1231 gain net investment income tax