T/F

25. A gift of appreciated depreciable property does not result in current or future recapture of depreciation or cost-recovery deductions by the donor under Sec. 1245 or Sec. 1250.

26. If gain is not recognized in a like-kind exchange, the recapture potential is eliminated.

27. In an installment sale of business machinery recapture income must be recognized in the year of sale, even if no payments are received.