Adjusted basis

Amount realized

Boot

Capital asset

Deferred like-kind exchange

Depreciation recapture

Direct conversion

Exchanged basis

Indirect conversion

Installment Sale

Involuntary conversion

Like-kind exchange

Nonrecaptured net 1231 loss

Nonrecognition transaction

Ordinary asset

Production of income

Qualified replacement property

Realized gain or loss

Recognized gain or loss

291 depreciation recapture

1231 assets

1231 look-back rule

1245 property

1250 property

Third-party intermediaries

Unrecaptured 1250 gain