Publication 544, Sales and Other Dispositions of Assets Internal Revenue Service: Publication 544 irs.gov depreciation recapture section 1245 capital gains, ordinary gains Internal Revenue Service: Depreciation Recapture www.irs.gov/publications/p544/ch03.html irs.gov 3. Ordinary or Capital Gain or Loss for Business Property irs.gov irs.gov depreciation recapture Internal Revenue Service