Disposition of Incorporeal Capital Property
If you disposed of incorporeal capital property (goodwill, a trademark, your customer list, a farm quota, etc.), the gain realized on the eligible incorporeal capital amount constitutes business income. If the property disposed of was qualified farm or fishing property, you may be entitled to a deduction for the gain.
Note that if you disposed of incorporeal capital property, you may in certain cases consider the gain realized on the property to be a capital gain.
For more information, consult guide IN-120-V, Capital Gains and Losses.