Income from the sale or other disposition of passive activity is generally passive income if the activity was a passive activity in the year of sale (Reg. § 1.469-2T©(2)(i)). Similarly, income from the sale or property used in a passive activity is passive income. If there is overall net income on a disposition (gain on the sale exceeds the current and prior years losses), income and losses should both be reflected on the same line of Worksheet 1, 2 or 3 of Form 8582.
From http://www.irs.gov/businesses/small/article/0,,id=146336,00.html