-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Contact
- Tax Planning For Divorce
- The Decedent's Last Will: A Final Profound Statement
- Taxation of Foreign Nongrantor Trusts: Throwback Rule
- Special Needs Trusts For Disabled Children
- Letters Testamentary
- CV
- Tax and Legal Issues Arising In Connection With the Preparation of the Federal Gift Tax Return, Form 709 -- Treatise
- Estate Accounting
2001 Marcus Avenue, Lake Success, NY 11042 (516) 466-5900
Depreciation Recapture
The recent reduction in capital gains tax rates underscores the importance of taxpayers planning their transactions to avoid recharacterization of Code Sec. 1231 capital gain to ordinary income when disposing of certain depreciable property. Section 1231 property is property used … Continue reading →