Chapter 13
Property Transactions: Section 1231 and Recapture
| History of Sec. 1231 |
| Overview of Basic Tax Treatment for Sec. 1231 |
| Section 1231 Property |
| Involuntary Conversions |
| Procedure for Sec. 1231 Treatment |
| Recapture Provisions of Sec. 1245 |
| Recapture Provisions of Sec. 1250 |
| Additional Recapture for Corporations |
| Recapture Provisions—Other Applications |
| Section 179 Expensing Election |
| Conservation and Land Clearing Expenditures |
| Intangible Drilling Costs and Depletion |