Glossary · IRC §1250 · 26 U.S.C. §1250
Unrecaptured Section 1250 gain
Unrecaptured Section 1250 gain — the portion of real estate gain attributable to prior straight-line depreciation, taxed at a maximum 25% rate
In the Guide
This section is treated in Chapter 12, Chapter 5, Chapter 13, Chapter 21. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
- IRC §121 — IRC §121
- IRC §199A — Qualified business income deduction
- IRC §469 — Passive activity loss rules
- IRC §1014 — Section 1014 step-up
- IRC §1031 — The Mechanics of Deferral
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 12: Real Estate — The Tax-Advantaged Engine of American Prosperity. IRC §1250 (26 U.S.C. §1250). taxguide.tax/irc/1250
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