Unrecaptured section 1250 gain definition

Unrecaptured section 1250 gain means any long-term capital gain from the sale or exchange of section 1250 property (i.e., depreciable real estate) held more than one year to the extent of the gain that would have been treated as ordinary income if section 1250 applied to all depreciation, reduced by the net loss (if any) attributable to the items taken into account in computing 28-percent rate gain. The amount of unrecaptured section 1250 gain (before the reduction for the net loss) attributable to the disposition of property to which section 1231 (relating to certain property used in a trade or business) applies may not exceed the net section 1231 gain for the year.
Sample 1Sample 2Sample 3
Unrecaptured section 1250 gain. ’ means the amount of long- term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if section 1250 recapture ap- plied to all depreciation (rather than only to depreciation in excess of straight-line depreciation) from the sale or exchange of property held more than 18 months,76 reduced by the net loss (if any) attrib-
Sample 1Sample 2Sample 3
Unrecaptured section 1250 gain has the meaning given such term in Section 4.6(d).
Sample 1Sample 2

Examples of Unrecaptured section 1250 gain in a sentence

  • Distributions include 17.8% of Unrecaptured Section 1250 Gain.The table below summarizes the income tax treatment of distributions paid to Class M stockholders during the year ended December 31, 2020: Record DatePayment DateNet Distribution per share (1)Capital Gain Income (2)Return of CapitalUnrecaptured Section 1250 Gains(1) Distributions per share are net of dealer manager fees of 0.30% of NAV.(2) Distributions include 17.8% of Unrecaptured Section 1250 Gain.

  • Distributions include 0.5% of Unrecaptured Section 1250 Gain.The table below summarizes the income tax treatment of distributions paid to Class M stockholders during the year ended December 31, 2021: Record DatePayment DateNet Distribution per share (1)Capital Gain Income (2)Return of CapitalUnrecaptured Section 1250 Gains(1) Distributions per share are net of dealer manager fees of 0.30% of NAV.(2) Distributions include 0.5% of Unrecaptured Section 1250 Gain.

  • Unrecaptured Section 1250 Gain is a subset of, and included in, the Total Capital Gain distribution.None of the dividends classified above as ordinary income represent “qualified dividend income” and therefore are not eligible for reduced rates.

  • Distributions include 45.7% of Unrecaptured Section 1250 Gain.The table below summarizes the income tax treatment of distributions paid to Class M stockholders during the year ended December 31, 2023: Record DatePayment DateNet Distribution per share (1)Capital Gain Income (2)Return of CapitalUnrecaptured Section 1250 Gains(1) Distributions per share are net of dealer manager fees of 0.30% of NAV.(2) Distributions include 45.7% of Unrecaptured Section 1250 Gain.

  • Distributions include 52.6% of Unrecaptured Section 1250 Gain.The table below summarizes the income tax treatment of distributions paid to Class M stockholders during the year ended December 31, 2022: Record DatePayment DateNet Distribution per share (1)Capital Gain Income (2)Return of CapitalUnrecaptured Section 1250 Gains(1) Distributions per share are net of dealer manager fees of 0.30% of NAV.(2) Distributions include 52.6% of Unrecaptured Section 1250 Gain.

  • Unrecaptured Section 1250 Gain is a subset of, and included in, the Total Capital Gain distribution.None of the dividends classified above as Ordinary Taxable Dividends represent “qualified dividend income” and therefore is not eligible for reduced rates.


More Definitions of Unrecaptured section 1250 gain

Unrecaptured section 1250 gain means any long-term capital gain from the sale or exchange of section 1250 property (i.e., depreciable real estate) held more than one year to the
Sample 1
Unrecaptured section 1250 gain. (as defined in Section 1(h)(6) of the Code) because it represents the recapture of depreciation deductions previously taken with respect to such property or asset.
Sample 1
Unrecaptured section 1250 gain. ’ means the amount of long- term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if section 1250 recapture ap- plied to all depreciation (rather than only to depreciation in excess of straight-line depreciation) from property held more than 18 months (one year for amounts properly taken into account after May 6, 1997, and before July 29, 1997).11 The unrecaptured section 1250 depreciation is reduced (but not below zero) by the excess (if any) of amount of losses taken into account in computing 28-per- cent gain over the amount of gains taken into account in computing 28-percent rate gain.
Sample 1Sample 2

Related to Unrecaptured section 1250 gain

  • Partner Minimum Gain means an amount, with respect to each Partner Nonrecourse Debt, equal to the Partnership Minimum Gain that would result if such Partner Nonrecourse Debt were treated as a Nonrecourse Liability, determined in accordance with Regulations Section 1.704-2(i)(3).

  • Wasteload allocation or "wasteload" or "WLA" means the portion of a receiving surface water's loading or assimilative capacity allocated to one of its existing or future point sources of pollution. WLAs are a type of water quality-based effluent limitation.