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46. Section 1250 recapture (versus unrecaptured 1250 gain) is a concept that calls for recapturing as ordinary income the amount of gain on the sale
46. Section 1250 recapture (versus unrecaptured 1250 gain) is a concept that calls for "recapturing" as ordinary income the amount of gain on the sale of depreciable real property related to the excess of accelerated depreciation taken over hypothetical straight-line depreciation. Today, there is normally no Section 1250 recapture reported on income tax returns. Why
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