Chapter 13
Property Transactions: Section 1231 and Recapture
History of Sec. 1231 |
Overview of Basic Tax Treatment for Sec. 1231 |
Section 1231 Property |
Involuntary Conversions |
Procedure for Sec. 1231 Treatment |
Recapture Provisions of Sec. 1245 |
Recapture Provisions of Sec. 1250 |
Additional Recapture for Corporations |
Recapture Provisions—Other Applications |
Section 179 Expensing Election |
Conservation and Land Clearing Expenditures |
Intangible Drilling Costs and Depletion |