When Does Unrecaptured §1250 Gains Apply

question 57

Multiple Choice

When does unrecaptured §1250 gains apply?

• A) When the taxpayer makes the election.
• B) It applies only when real property purchased before 1986 is sold at a gain.
• C) It applies when §1245 recapture trumps §1250 recapture.
• D) It applies only when non-corporate taxpayers sell depreciable real property at a gain.
• E) None of the choices are correct.

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Definitions:

Genetic Counseling

A service providing information and support to people who have or may be at risk for genetic disorders.

Ethnic Group

denotes a community or population made up of people who share a common cultural background or descent.

Turner Syndrome

A chromosomal condition affecting females, characterized by the presence of a single X chromosome and associated with physical features such as short stature and infertility.

Fragile X Syndrome

A genetic condition causing intellectual disability, behavioral and learning challenges, and various physical characteristics.