Section 1245 Depreciation Recapture Potential Does Not Carry Over from a Deceased

question 43

True/False

Section 1245 depreciation recapture potential does not carry over from a deceased taxpayer to the beneficiary taxpayer.

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Definitions:

Flooding

A psychological therapy technique aimed at helping people confront fears directly by exposure to anxiety-provoking stimuli until the stimuli no longer induce anxiety.

Imaginal Exposure

A therapeutic technique that involves repeatedly reliving the traumatic experience in one's imagination to reduce the power it holds.

In Vivo

A term used in therapy to describe treatments or interventions conducted in the client's natural environment.

In Vitro

Experiments or procedures performed in a controlled environment outside of a living organism, often in a test tube or petri dish.