recapture of depreciation
常见例句
- It can handle a sale, which is complicated because your gain will include not just capital gain but a recapture of depreciation and an unsuspension of suspended losses.
FORBES: MLPs For The Tax-Savvy Investor - If you expect to recognize ordinary income from the recapture of personal property depreciation in the next year or so you may want to sell some or all such property in 2012.
FORBES: 2012 Surviving Spouse May Have Two Reasons To Increase 2012 Taxable Income - Older couples who thought they were building a secure nest egg are discovering that a chunk of the equity they thought they had will be eaten up IRS depreciation recapture rules that impose a tax on the accumulated depreciation deductions they took for all those years.
FORBES: Hidden Tax Time Bombs That Sabotage Retirement 返回 recapture of depreciation