What should I include as capital gains for Maryland for the sale or exchange of property used in a trade or business?
Include the sale or exchange of property used in a trade or business, the cost of which is deductible under IRC 179, reportable on federal Form(s) 4797, 8824, or 6252. Do not include any amounts classified as ordinary gain or the amount of any recaptured deductions claimable in Parts 2 and 4 of Form 4797.