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1231 Property is a category of property defined in section 1231 of the U.S. Internal Revenue Code. [1] 1231 property includes depreciable property and real property (e.g. buildings and equipment) used in a trade or business and held for more than one year. Some types of livestock, coal, timber and domestic iron ore are also included.
While this section is correct for Section 1245 property (in the U.S.A), it is not correct for Section 1250 property. For Section 1250 assets (real estate), Recaptured Depreciation is defined as "Additional Depreciation" in IRS Publication 544 (see column 3 on page 30 of the 2016 version of this publication). Additional Depreciation is the ...
Pages in category "Buildings and structures completed in 1231" The following 3 pages are in this category, out of 3 total. This list may not reflect recent changes .
This page was last edited on 28 September 2019, at 16:41 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.
About Wikipedia; Contact us; Contribute Help; Learn to edit; Community portal; ... Pages in category "1231" The following 2 pages are in this category, out of 2 total.
Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Donate; Help; Learn to edit; Community portal; Recent changes; Upload file
Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Help; Learn to edit; Community portal; Recent changes; Upload file
This page was last edited on 2 February 2022, at 23:42 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.