Yes, I get it for federal that it's a capital gain for personal property.  I'm now trying to decide if CO considers the mobile chalet as personal property for the Colorado Capital Gain Subtraction.  Can't get a hold of anyone at the CO DOR to ask.  I know real property acquired after June 2009 isn't eligible for the subtraction but personal property still is.  He met all the requirements for taking the capital gain subtraction on personal property.  Does anyone know if it's eligible for the capital gain subtraction as personal property on the CO income tax return?  Thanks.