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depreciation recapture

   Also found in: Wikipedia 0.04 sec.
depreciation recapture
See recapture of depreciation.
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Under the current tax laws, when owners/investors sell a property, they must pay capital gains tax and depreciation recapture taxes on any gain.
2007 legislative & regulatory priorities by Units
1245 property can trigger significant depreciation recapture rules.
Cost-segregation studies: good news for clients by Koch, Karen J. / The Tax Adviser
1245 property is tangible personal property subject to depreciation recapture at ordinary income tax rates.
Money found: cost segregation studies can help clients realize tax ... by Grainger, Angie / California CPA
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