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Selling expenses should be added to the cost amount and subtracted from the gross proceeds sales amount on IRS Schedule D or Form 4797.
This will help insure that the gross proceeds figure agrees with the 1099 slip that the IRS will receive.

A sale is a transfer of property for money or a mortgage, note, or other promise to pay money.
An exchange is a transfer of property for other property or services.

In 2013, For filing status of: single, head of household and married filing separately not living with your spouse the phase-out amount starts at $59,000 and ends at $69,000 with no deduction for MAGI more than $69,000.
For married filing jointly or qualifying widow (er)and both were covered by a retirement plan, the phase-out amount starts at $95,000 and ends at $115,000 with no deduction for MAGI more than $115,000.
For married filing jointly or qualifying widow (er)and one was covered by a retirement plan, the phase-out amount starts at $95,000 and ends at $114,999 with no deduction for MAGI more than $115,000. The uncovered spouse uses $178,000 and ends at $188,000 with no deduction for MAGI more than $188,000.
For married filing jointly or qualifying widow (er)and both were not covered by a retirement plan, the phase-out amount starts at $178,000 and ends at $188,000 with no deduction for MAGI more than $188,000.
For married filing separately the phase-out starts at 0 and ends at $10,000 with no deduction for MAGI more than $10,000

You must be:1) Covered by qualified high deductible health insurance plan;2) Not covered under other health insurance;3) Not enrolled in Medicare; and 4) Not another person's dependent.
Other health insurance does not include coverage for the following: accidents, dental care, disability, long-term care, and vision care. Workers’ compensation, specified disease, and fixed indemnity coverage is permitted.

Medical Savings Accounts (MSAs) are available to employees of small businesses and self-employed individuals if they participate in high-deductible health plans. The deductible limits and out-of-pocket limits in connection with these plans differ from those for HSAs.
For tax years beginning in 2012, the annual deductible for an MSA high-deductible health plan may not be less than $2,100 and not more than $3,150 for single coverage, and not less than $4,200 and not more than $6,300 for family coverage. Also, annual out-of-pocket expenses (exclusive of premiums) cannot exceed $4,200 for single coverage and $7,650 for family coverage.

Individuals aged 55 and over may contribute an additional $1,000 above the maximum for each tax year.

Your HSA will be treated as your surviving spouse’s HSA, but only if your spouse is the named beneficiary. If there is no surviving spouse or your spouse is not the beneficiary, then the savings account will cease to be an HSA and will be included in the federal gross income of your estate or named beneficiary.

No, it can only be rolled over into another qualified HSA without incurring tax consequences.

Yes, having an HSA in no way restricts your ability to have an IRA.

This tax penalty does not apply if the withdrawal is made after the date and you attain age 65 or become totally and permanently disabled or die.