Part 2 · Property Transactions

Gain/Loss & Recapture: Gain/Loss, Sec 1231, 1245/1250 Recapture

Gain/Loss & Recapture: Gain/Loss, Sec 1231, 1245/1250 Recapture is a critical concept in EA Exam Part 2, Property Transactions. This topic covers essential tax principles that frequently appear on the exam. Understanding gain/loss, sec 1231, 1245/1250 recapture is crucial for passing Part 2.

Topic overview

Exam partPart 2: Business Taxation
DomainProperty Transactions
TopicGain/Loss & Recapture
Difficultyeasy – medium – hard
Last updated2025-tax-year

Official IRS sources

IRC §1231
IRC §1245
IRC §1250
IRS Publication 544

Related keywords

section-1231recapture12451250depreciation-recapture
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