"26 CFR § 1.856-10 - Definition of Real Property." Tax Foundation. "Glossary: Property Tax." Tax Foundation. "States Should Continue to Reform Taxes on Tangible Personal Property." Internal ...
Section 1245 recaptures depreciation or amortization allowed or allowable on tangible and intangible personal property at the time a business sells such property at a gain. Section 1245 taxes the ...
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