depreciation recapture

基本解釋

If you use business assets as part of your barter, you may have capital gains, ordinary gains and depreciation recapture to report.
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Older couples who thought they were building a secure nest egg are discovering that a chunk of the equity they thought they had will be eaten up IRS depreciation recapture rules that impose a tax on the accumulated depreciation deductions they took for all those years.
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It can handle a sale, which is complicated because your gain will include not just capital gain but a recapture of depreciation and an unsuspension of suspended losses.
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