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The portion of Accumulated Depreciation which corresponds to straight line depreciation is called "Unrecaptured Section 1250 Gain" (though sometimes informally called "Unrecaptured Depreciation", and it is taxed at a maximum rate of 25% (also to the extent of any gain realized).
Separately, the tax on collectibles and certain small business stock is capped at 28%. The tax on unrecaptured Section 1250 gain — the portion of gains on depreciable real estate (structures used for business purposes) that has been or could have been claimed as depreciation — is capped at 25%.
Exceptions include the higher 25% tax rate on unrecaptured Section 1250 gains, which is a type of depreciation-recapture income realized on the sale of depreciable real estate, and the 28% tax ...
HCP Announces Tax Treatment of 2012 Distributions LONG BEACH, Calif.--(BUSINESS WIRE)-- HCP (NYS: HCP) announced the tax treatment of its 2012 distributions. The following tables summarize, for ...
EPR Properties Announces Tax Status of 2012 Distributions KANSAS CITY, Mo.--(BUSINESS WIRE)-- EPR Properties (NYS: EPR) today announced the 2012 year-end tax reporting information for 2012 ...
The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some ...
COPT Announces Tax Treatment of 2012 Distributions COLUMBIA, Md.--(BUSINESS WIRE)-- Corporate Office Properties Trust (COPT or the Company) (NYS: OFC) announced that 33.18% of its 2012 Common ...
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