Can sole proprieters use section 1231?

We sold our business at a loss last year and I want to use the section 1231 so that we can use it as ordinary loss instead of capital loss but my tax person is saying that section 1231 is only for incorporated business and therefore all our loss would have to be capital?

Metro Atlanta Spring Jamboree 2011?

Has anything been set? Me and my boyfriend want to make the trip from florida to see jamboree this year to see my nephew who plays for south west dekalbn and the other plays for stephenson. What are the match-ups and where is it?

Hair-loss genetics help!?

If your moms dad was bald, you will go bald.

I REALLY like him ....does he like me?

You probably had a hornet on your lower back.

How can i lose weight without losing my boobs?

i really wanna slim down in my stomach, but i don't wanna lose my boobs because i like them and so does everyone else ahaha but yeah, should i just work on my abs or what? help?

Why would my dog have a sudden loss of bladder control?

And it is clear

An electric heater is used to heat a room of volume 67m^3 .?

Air is brought into the room at 5 degree Celsius and is completely replaced twice per hour. Heat loss through the walls amounts to approximately 700 kcal/h. If the air is to be maintained at 23 degrees Celsius, what minimum wattage must the heater have?