Depreciation recapture taxes gains from selling depreciated property as ordinary income, reclaiming prior tax benefits. If you’re a business owner, you’ve probably bought at least some property to use ...

IRS Section 1245 determines how certain types of property are taxed upon sale. Specifically, it deals with recapturing depreciation on personal property and specific kinds of real estate. When ...

Peter Gratton, Ph.D., is a New Orleans-based editor and professor with over 20 years of experience in investing, risk management, and public policy. Peter began covering markets at Multex (Reuters) ...

Depreciation recapture is the process by which the IRS reclaims tax benefits previously obtained through depreciation when an investor sells a depreciable asset for more than its depreciated value.

Mortgage companies are expanding servicing portfolios but facing declining recapture profitability due to rising competition and shrinking premiums, challenging traditional recapture strategies. AI ...

I do real estate tax consulting, and a common question is when “depreciation recapture” is recognized when real estate is sold. There are two types of recapture rules, one that applies to personal ...

Michael Boyle is an experienced financial professional with more than 10 years working with financial planning, derivatives, equities, fixed income, project management, and analytics. Amanda Jackson ...

The Inflation Reduction Act of 2022 (“IRA”) has brought unprecedented opportunities in the renewable energy sector with tax incentives such as the direct transferability of investment tax credits ...

Reissue applications are subject to unique case law-developed legal doctrines based upon the error requirement of 35 U.S.C. § 251 One such doctrine is the recapture ...

For tax purposes, depreciation reflects the recognition that certain assets, particularly company equipment, tend to lose value over time. The Internal Revenue Service generally allows you to ...