Like-Kind Exchange with Depreciation
Detailed 1031 calc including depreciation recapture (§1250).
Relinquished
Replacement
Results
Adjusted basis
—
Realized gain
—
Depreciation recapture (25%)
—
Recognized gain
—
Deferred gain
—
New basis
—
Detailed 1031 calc including depreciation recapture (§1250).