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.