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

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

Tax deferred transactions

Third-party intermediaries

Unrecaptured §1250 gain