Gifts of Appreciated Depreciable Property May Trigger Recapture of Depreciation

question 19

True/False

Gifts of appreciated depreciable property may trigger recapture of depreciation of cost-recovery deductions to the donor as of the date of gift.

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Definitions:

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is first elicited by the second stimulus is eventually elicited by the first stimulus alone.

Negative Reinforcement

A behavioral principle where the removal of an unfavorable event or outcome after the display of a behavior increases the likelihood of that behavior being repeated in the future.

Fixed-Ratio Schedule

A schedule of reinforcement where a response is rewarded only after a specified number of responses have been made.

Negative Reinforcement

A process in behavioral psychology where the removal of an undesirable or unpleasant stimulus following a desired behavior increases the likelihood of that behavior being repeated.