Assertion: recapture | /r/HasProperty | ordinary income
Facets:
Source sentences:
text: 1250 recapture (ordinary income) under various placed-in-service dates and cost-recovery scenarios follows: Date placed Assumed cost- in service recovery deductions Nonresidential realty 1975 (prior $200,000 using accelerated $40,000 recapture (100% depreciation recovery ($40,000 in excess of excess depreciation) rules) of straight-line, of which $3,000 excess relates to 1975) 1982 (prior $100,000 using ACRS $100,000 recapture* (100% ACRS rules)