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While this section is correct for Section 1245 property (in the U.S.A), it is not correct for Section 1250 property. For Section 1250 assets (real estate), Recaptured Depreciation is defined as "Additional Depreciation" in IRS Publication 544 (see column 3 on page 30 of the 2016 version of this publication). Additional Depreciation is the ...
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% ...
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 ...
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 ...
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 ...
Ramco-Gershenson Announces 2012 Year End Tax Reporting Information FARMINGTON HILLS, Mich.--(BUSINESS WIRE)-- Ramco-Gershenson Properties Trust announced today that 2012 distributions on the ...
The "accounting" interpretation of production prices (value/price identity at the macro-level) by economists, according to which price distributions and value distributions can be inferred from each other, would suggest that the production price is empirically obtained from a straightforward statistical averaging of aggregated cost prices and ...