This is generally a good thing for the seller. Generally capital gains taxation rates are more favorable than income tax, and under section 1245 they are even a little more advantageous.
Investment dictionary. Academic. 2012.
Section 179 depreciation deduction — Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to… … Wikipedia
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boot — n [obsolete or dialect boot compensation, from Old English bōt advantage, compensation]: additional money or property received to make up the difference in an exchange of business or investment property that is of like kind but unequal in value ◇ … Law dictionary
Bonus Depreciation — An additional amount of deductible depreciation that is awarded above and beyond what would normally be available. Bonus depreciation is always taken right away, in the first year that the depreciable item is placed in service. This type of… … Investment dictionary
Reverse Exchange — A type of property exchange wherein the replacement property is acquired first, and then the current property is traded away. Reverse exchanges were created in order to help buyers who found a new property that they would like to purchase before… … Investment dictionary
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Fraction Continue — Exemple de développement infini en fraction continue En mathématiques, une fraction continue ou fraction continue simple ou encore fraction continuée[1] est une expression de la forme … Wikipédia en Français
Fraction continue — Exemple de développement infini en fraction continue En mathématiques, une fraction continue ou fraction continue simple ou encore fraction continuée[1] est une expression de la forme … Wikipédia en Français
Fraction continuée — Fraction continue Exemple de développement infini en fraction continue En mathématiques, une fraction continue ou fraction continue simple ou encore fraction continuée[1] est une expression de la forme … Wikipédia en Français
