Depreciation Recapture

§1231 Assets

§1231 look-back rule

§1245 property

§1250 property

Adjusted basis

Amount realized

Boot

Capital asset

Deferred like-kind exchange

Depreciation recapture

Direct conversions

Indirect conversions

Installment sales

Involuntary conversions

Like-kind exchange

Nonrecaptured net §1231 loss

Ordinary asset

Production of income

Qualified replacement property

Realized gain or loss

Recognized gains or losses

Substituted basis

Tax-deferred transaction

Third-party intermediaries

Unrecaptured §1250 gain