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Depreciation Recapture
§1231 Assets
§1231 look-back rule
§1245 property
§1250 property
Adjusted basis
Amount realized
Boot
Capital asset
Deferred like-kind exchange
Depreciation recapture
Direct conversions
Indirect conversions
Installment sales
Involuntary conversions
Like-kind exchange
Nonrecaptured net §1231 loss
Ordinary asset
Production of income
Qualified replacement property
Realized gain or loss
Recognized gains or losses
Substituted basis
Tax-deferred transaction
Third-party intermediaries
Unrecaptured §1250 gain
