Why Does §1250 Recapture No Longer Apply

question 71

Multiple Choice

Why does §1250 recapture 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• A)Congress repealed the code section.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.§1250 only recaptures excess depreciation,the excess of accelerated over straight-line depreciation.

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