Condition when a gain attributable to the unrecaptured IRC section 1250 gain is recognized; Determining the amount of unrecaptured IRC section 1250 gain; Examples under Treasury Regulations.BlumenthalStevenMorrisEdwinB.TipographNeilIpKamcheungT.
(6) Recognition of gain attributable to depreciation — Subsection (a) shall not apply to so much of the gain from the sale of any property as does not exceed the portion of the depreciation adjustments (as defined in section 1250(b)(3)) attributable to periods after May 6, 1997, in r...