Why Does §1250 Recapture Generally No Longer Apply

question 33

Multiple Choice

Why does §1250 recapture generally no longer apply?

• A)Congress repealed the code section.
• B)Real property is depreciated using the straight-line method after 1986.
• C)§1245 recapture trumps §1250 recapture.
• D)Because unrecaptured §1250 gains now apply to all taxpayers instead.
• E)None of the choices are correct.

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Definitions:

Codes of Conduct

Written guidelines designed to set out acceptable behaviors for members of a particular group, organization, or profession.

Management Accountants

Professionals specializing in accounting who analyze financial information to advise business strategy and financial management.

Generally Accepted Accounting Principles (GAAP)

A set of rules and standards for financial reporting commonly used in the United States.

Globalization on Business

The impact of increasing global interconnectivity on business operations, including expanded markets, diversified supply chains, and increased competition.