Section 1245

外汇网2021-06-19 14:17:46 176

A part of the IRS code stating that depciable property that has been sold at a price in excess of depciated or salvage value may qualify for favorable capital-gains tax treatment.

This is generally a good thing for the seller. Generally capital gains taxation rates are more favorable than income tax, and under section 1245 they are even a little more advantageous.

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