Section 1250 Unrecapture Gain. CPA Exam.

Поділитися
Вставка
  • Опубліковано 8 лис 2024

КОМЕНТАРІ • 6

  • @AlexNuaimi-k6y
    @AlexNuaimi-k6y 8 місяців тому +1

    Thank you Prof.

    • @AccountingLectures
      @AccountingLectures  8 місяців тому

      You are very welcome! Thank you and please visit the website for more farhatlectures.com/ Start your free trial!
      Contact me for more:
      LinkedIn: www.linkedin.com/in/professorfarhat.
      Facebook: facebook.com/farhatlectures
      Instagram: instagram.com/farhatlectures/?hl=en
      Reddit: www.reddit.com/user/Farhatlectures

  • @wanglelife
    @wanglelife Місяць тому

    Where in the IRC does the 25% appear? It's not mentioned in section 1250 at all. All I could find in the IRC was Sec 1250 gain: what you mentioned at the beginning of the video regarding additional depreciation above the straight line.

  • @davergee1
    @davergee1 8 місяців тому

    The example question says the building was sold for $380k. The solution states the building was sold for $450k. The gain recognized on sale ($65k) is correct for sale proceeds of $380k. All good, but how does this affect your comments about capital gains if building was sold for $500k? I believe 500 - 315 = 165. This covers the full depreciation of 135 with 30 left over for capital gain. Do you concur?

  • @liaoweien
    @liaoweien Рік тому +2

    Thanks for the info. Depreciation recapture is taxed at an investor’s ordinary income tax rate, up to a maximum of 25%?
    or
    depreciation recapture is taxed at a flat rate of 25%? Big difference between those 2. Thanks in advance.

    • @maryogie1941
      @maryogie1941 Рік тому +1

      According to the video.., depreciation recapture is taxed at ordinary income tax rates. Accelerated depreciation less straight line.
      Section 1250 non recaptured gain is taxed at 25%