Depreciation Recapture Does Not Apply to a Transfer Coming Under

question 55

True/False

Depreciation recapture does not apply to a transfer coming under Sec.351 unless the transferor recognizes gain on depreciable property that is transferred.

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Definitions:

Content Validity

The extent to which a test measures all aspects of the concept or behavior it is intended to assess.

Construct Validity

The extent to which a test measures what it claims to measure, demonstrating the accuracy of the concept or construct being tested.

Predictive Validity

The extent to which a score on a scale or test predicts future performance on a related outcome.

Parallel Form Reliability

A measure of reliability used to assess the consistency of the results of different forms of the same test.