What is unrecaptured Section 1250 gain?
The depreciation-attributable slice of gain on real property, taxed at a maximum 25% federal rate for individuals, favorable to the 35% ordinary rate that valued the deductions, and deferred until sale.
Where you will use it: this term comes up in the Real Estate Finance course, and the full course glossary collects every term in one place.
Related terms
From the free Real Estate Finance course by Devon Coombs, CPA, MBA.