Assertion: recapture | /r/HasProperty | decrease
Facets:
value: from one year-end
type: TEMPORAL
value: to the next
type: TRANSITIVE-OBJECT
value: in qualified basis
type: MANNER
Source sentences:
text: Simply put, recapture exists when there is a decrease in qualified basis from one year-end to the next.
text: The recapture amount is equal to the recapture percentage times the decrease in the credits allowed under section 30 for all prior taxable years that would have resulted solely from reducing to zero the cost taken into account under section 30 with respect to such vehicle, including any credits allowed attributable to section 30 (such as under sections 53 and 469).