unrecaptured

unrecaptured
adj.

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Universalium. 2010.

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  • Unrecaptured Section 1250 Gain — A type of depreciation recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital gains rate (or less in some cases). Unrecaptured Section 1250 gains are only… …   Investment dictionary

  • unrecaptured — adj …   Useful english dictionary

  • Depreciation recapture — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Form 2439: Notice to Shareholder of Undistributed Long-Term Capital Gains — A tax form distributed by the Internal Revenue Service (IRS) that notifies a shareholder of undistributed long term capital gains, unrecaptured section 1250 gains and small business stock (section 1202) gains. Form 2439 is completed by a real… …   Investment dictionary

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