This information can be found in your owner's manual. Don't have one, get one. Dealer or salvage yard is a source. Underneath the rear seat cushion, on the right (passenger) side. The cushion just lifts out in the 740i after you take out a few securing screws. If you have an iL with a power rear seat, it's a little more complicated. Make sure you get the right replacement battery. It's a big sucker, long and heavy, but low top to bottom. Too tall, and it will short out on the bottom of the rear seat. Also make certain you install the venting tubing correctly. Another alternative is the Optima dry-cell battery; you can install that on its side, and it doesn't need venting.
Under the back seat
IF IT IS THE SAME LOCATION AS A '93 THEN IT IS UNDER YOUR BACK SEAT PASSENGER SIDE
In the Trunk.
yes
In the right compartment of your trunk.
Should be About 8qts
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IF IT IS THE SAME AS A '93 IT IS UNDER THE BACK SEAT PASSENGER SIDE
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It is in the trunk on the passenger side under a cover on the back corner where the jack is.
It's under the hood for the ciggerete lighter, the lights , etc