Match each term to its correct definition

1. $121 a) Relates to the ability to exchange property and not trigger gain until the property is sold later 2. $1031 3. $1231 b) Relates to passive income and its allowances for deduction in the current year 4. $1245 5. $1250 6. $469 c) Intangible assets are purchased that must be amortized over 180 months regardless of their actual useful lives. d) Relates to the treatment of the sale of business assets, where if qualified, the gain will be taxed at capital gains rates and the loss will be allowed as ordinary losses 7. $168(k) 8. $179 9. 5197 10.9291 e) The portion of a corporate taxpayer's gain on real property that is converted from $1231 gain to ordinary income. f) Relates to immediate expensing of assets in the year bought or placed into service g) Relates to the depreciation recapture of deprecation on personal tangible property h) Relates to the gain exclusion for the sale of a personal home i) Relates to bonus depreciation of assets in the year bought or placed into service j) Relates to the depreciation recapture of deprecation on real property