Why Does §1250 Recapture Generally No Longer Apply

question 27

Multiple Choice

Why does §1250 recapture generally no longer apply?

• A) Congress repealed the code section.
• B) The Tax Reform Act of 1986 changed the depreciation of real property to the straight-line method.
• C) §1245 recapture trumps §1250 recapture.
• D) Because unrecaptured §1250 gains now apply to all taxpayers instead.
• E) None of these.

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Definitions:

Theory Of Constraints

is a management philosophy focusing on identifying and managing the most critical limiting factor (constraint) that stands in the way of achieving a goal.

Constrained Workstations

Work areas within a production process that have limitations or restrictions affecting throughput or output.

Workstation

A specific area or desk equipped with computer and other necessary tools for a person to perform their job tasks.

Process Time

The duration required to complete a specific task or operation within a production or work process.