That portion of the gain in a real estate transaction that is recaptured to offset prior depreciation allowances. Any gain attributable to depreciation is taxed at the higher capital gains tax rate of 25% while the remaining gain is taxed at the long-term capital gains rate of 15%.
Related information about unrecaptured Section 1250 gain:
- Unrecaptured Section 1250 Gain Definition | Investopedia
A type of depreciation-recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum ...
- Section 1250 Depreciation Issues
Unrecaptured Section 1250 Gain references all depreciation taken on a real ... Unrecaptured Section 1250 Gain is taxed at a maximum capital gain rate of 25% ...
- The Capital Gains Unrecaptured 1250 Tax Trap: Real Estate ...
The Capital Gains Unrecaptured Section 1250 Gain Tax Trap More Real Estate Tax Law Information. Wow! The recently passed tax law just lowered the capital ...
- What is unrecaptured Section 1250 gain? definition and meaning
Definition of unrecaptured Section 1250 gain: That portion of the gain in a real estate transaction that is recaptured to offset prior depreciation allowances.
- Don't "Under Estimate” Unrecaptured Section 1250 Depreciation
Unrecaptured Section 1250 gain is the depreciation taken on the disposal of property that was not subject to recapture as ordinary income (i.e. excess ...
- federal taxation - CPA Journal Online
Unrecaptured section 1250 gain is the amount of long-term capital gain that ... In many cases this portion of the gain, the unrecaptured section 1250 gain, will ...
- Depreciation Recapture - What is Depreciation Recapture?
... will be taxed at a maximum 25% rate. The technical term for gain related to depreciation on residential property is called unrecaptured section 1250 gain.
- 2011 Instructions for Schedule D (and Form 8949) (2011)
Generally, the amount of section 1231 gain on each installment payment is treated as unrecaptured section 1250 gain until the total unrecaptured section 1250 ...