@George4Tacks  If you mean "lose," you should lose one of those O's.  And I am proud of my AOL email address, because otherwise half my clients would send stuff to the guy with a similar name on gmail.  

I thought this was a very reasonable question last year, and I understood exactly what the OP was asking.  I saw few of these entries on 1099-DIV's last year, most of them from Merrill Lynch, but I am seeing many more this year.  I had to check last year to make sure it was not an additional amount to be reported as dividends, and when all else failed I checked the instructions again this year:

Box 2e. Shows the portion of the amount in box 1a that is section 897 gain
attributable to disposition of U.S. real property interests (USRPI).
Box 2f. Shows the portion of the amount in box 2a that is section 897 gain
attributable to disposition of USRPI.