Unrecaptured Section 1250 gains are only realized when there is a netSection 1231gain. In essence, capital losses on all depreciable assets offset unrecaptured Section 1250 gains on real estate. Therefore, a net capital loss overall reduces the unrecaptured Section 1250 gain to zero.4 A Section...
Compares the WISC-III and the WISC-III intelligence quotient (IQ) gains, in the United States for the period of 1972 to 1995. Calculation of the WAIS-III estimate; Selection of the Psychological Corp's standardization samples to renorm Wechsler IQ tests; Compensating for obsolete norms.Flynn...