Figure 6 - 1 - Classification Of Income Income While Held Income At Disposition Use Of Property Used In Business Depreciable Non-Depreciable Acquired As Investment Depreciable Non-Depreciable Acquired For Resale Acquired For Personal Use Business Income Business Income Capital Gain, Recapture, Terminal Loss, Or No Income Capital Gain (Loss) Property Income Property Income Generally None None Capital Gain, Recapture, Terminal Loss, Or No Income Capital Gain (Loss) Business Income (Loss) Capital Gain (In gene