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2017 Publication 946
Apr 15, 1976 recapture amount. Recovery periods for property are dis- cussed under Which Recovery Period Applies in chap- ter 4. If you sell, exchange
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DD 2/7 Recapture Clauses on Lease Assignment
Actually, the original lease also provided for recapture of 50% of amounts paid upon transfer of the tenants rights. The important distinction to the court
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26 CFR 1.467-7 -- Section 467 recapture and other rules
The recapture amount in the case of a disposition to which this paragraph (c)(3) applies is limited to the amount of gain recognized to the transferor (
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