2000 Federal Tax Handbook

2000 Federal Tax Handbook

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(Code Sec. 1250(c)) Thus, Section 1250 property includes: (1) MACRS residential real property (in the 27.5-year class) ... A gain on the disposition (]] 2695) of Section 1245 property is treated as ordinary income to the extent of depreciation or ... 1245(a)(2)); or (2) in the case of a sale, exchange or involuntary conversion, the amount realized minus the adjusted basis of the property; or in the case of anyanbsp;...


Title:2000 Federal Tax Handbook
Author:
Publisher: - 1999
ISBN-13:

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