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Depreciation Recapture
Forms
Publications
Tax Topics
Forms and Instructions
Relevant Forms
Form 4562
Depreciation and Amortization (Including Information on Listed Property)
Instructions for Form 4562, Depreciation and Amortization
Form 4797
Sales of Business Property
Instructions for Form 4797, Sales of Business Property
Publications
Links Inside Publications
Publication 225 - Farmer's Tax Guide - Section 179 Expense Deduction
When Must You Recapture the Deduction? You may have to recapture the section 179 expense deduction if, in...
Publication 225 - Farmer's Tax Guide - Figuring Depreciation Under MACRS
When Do You Recapture MACRS Depreciation? When you dispose of property you depreciated using MACRS, any gain...
Publication 225 - Farmer's Tax Guide - Depreciation Recapture
Depreciation Recapture. If you dispose of depreciable or amortizable property at a gain, you may have to treat...
Publication 537 - Installment Sales - Other Rules
Depreciation Recapture Income. If you sell property for which you claimed or could have claimed a depreciation...
Tax Topics
Tax Topic 704
Depreciation. You generally cannot deduct in one year the entire cost of property you purchased, either for...
Related Topic Links
Depreciation
General Business Credit
Mortgage Interest Credit
Recapture
Section 1245 Property
Selling Your Home