26 U.S. Code § 1250 - Gain from dispositions of certain depreciable realty
Section 1250 refers to depreciable real estate, such as commercial and rental properties, where gains from sales are taxed differently if accelerated depreciation was used.
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Unrecaptured Section 1250 gain is a tax provision that applies to the sale of depreciable real estate. It refers to the portion of the gain attributed to depreciation and is taxed at a higher rate of up to 25%.
Section 1250 generally applies to real property (such as commercial buildings and rental houses) and real property structural components (such as roofs and flooring) that are depreciated over longer periods of time than section 1245 property.
Two important categories are Section 1245 property and Section 1250 property, which determine how depreciation and gains are taxed when an asset is sold.
Section 1250 recapture is the portion of the gain on section 1250 property that is attributable to accelerated depreciation that is in excess of straight line depreciation —commonly referred to as excess depreciation.
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See all of Code Section 1250 from the Internal Revenue Code on Tax Notes—including (A) general property gain rule and case details on triggered recapture rules.
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