The additional depreciation recapture for a corporation under § 291 is 20 percent of the § 1231 gain.

Name: The additional depreciation recapture for a corporation under § 291 is 20 percent of the § 1231 gain.
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The additional depreciation recapture for a corporation under § 291 is 20 percent of the excess of the amount that would be recaptured under § 1245 if the property were § 1245 property over the amount recaptured under § 1250. It is not based on § 1231 gain.

The Additional Depreciation Recapture for a Corporation Under § 291