Unrecaptured Section 1250 gain is the amount of gain on the sale of personal assets by individuals not otherwise treated as ordinary income.

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Unrecaptured Section 1250 gain refers to the portion of gain on the sale of depreciable real property (not personal assets) that is taxed at a special rate, not as ordinary income, but rather at a maximum rate of 25% to account for depreciation previously taken on the property.

Unrecaptured Section 1250 Gain Is the Amount of Gain on the Sale