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Section 1245 recapture rules do not apply to nonresidential real property if its cost is recovered under the ACRS statutory (accelerated) method.
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Q18: Any excluded gain on the sale of
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Q24: Since 1980, the group of taxpayers whose
Q28: In a like-kind exchange, gains and losses
Q32: Freda Freemont receives a nontaxable stock dividend
Q40: The income distribution system used to determine
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Q123: The internal revenue laws were revised by