Examlex
The recession that set in after December 2007 can be attributed to:
Section 1245
A section of the tax code that involves recapturing depreciation on certain types of property as ordinary income upon sale.
Section 1231 Gain
A gain from the sale or exchange of property used in a business, subject to favorable tax treatment under Section 1231 of the U.S. tax code.
Depreciation
The process of allocating the cost of a tangible asset over its useful life, reflecting the decrease in value over time.
AGI
Adjusted Gross Income is a measure of income calculated from your gross income and used to determine how much of your income is taxable.
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