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In the current year, an individual taxpayer has net long-term capital gain from disposition of capital assets and has unrecaptured section 1250 gain. What would

In the current year, an individual taxpayer has net long-term capital gain from disposition of capital assets and has unrecaptured section 1250 gain. What would the circumstances have to be for the unrecaptured section 1250 gain to be taxed at 25%?

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