Is capital gain or an inheritance considered regular income on bankruptcy form 22a line 10?
In keeping with most accounting ideals: The reovery of basis on the item you are seeling for a gain would be an asset, listed as such on the balance sheet. The amount above basis, which becomes you gain, is expected income. Inheritance, presuming your just waiting for a distribution and the estate is settled, is also an asset. (If your just really still a beneficiary and the estate isn't settled, I don't think you meet the "all events" test to claim it as anything). I'm not sure what "regular" money coming in is, but it sure sounds like a source of income.
In order to file for chapter 13 bankruptcy you need to submit proof that you have filed your state income tax returns four years prior to your bankruptcy. You must have a regular income and believe such debts can be repaid within a reasonable amount of time. Also counselling must be obtained before filing for bankruptcy.