Which of the Following Would Extinguish the § 1245 Recapture

question 12

Multiple Choice

Which of the following would extinguish the § 1245 recapture potential?

• A) An exchange of depreciable business equipment for like-kind business equipment with gain realized, but not recognized.
• B) A nontaxable incorporation under § 351.
• C) A nontaxable contribution to a partnership under § 721.
• D) A nontaxable reorganization.
• E) None of the above.

---

Definitions:

Electron Transport Chain

A series of complexes that transfer electrons from electron donors to electron acceptors via redox reactions and couples this electron transfer with the transfer of protons (H+ ions) across a membrane.

Acetyl Group

A functional group consisting of a carbon atom double-bonded to an oxygen atom and single-bonded to a methyl group, denoted as CH3CO.

Mitochondrial Matrix

The innermost compartment of the mitochondria, filled with enzymes and molecules vital for cellular respiration and energy production.

Mitochondrial Cristae

The inner membrane folds of mitochondria that increase the surface area for ATP production processes.