TaxGuyBill
Level 15

@AJMorris wrote:

Agree.  This may be what I need, from CCH:


 

I don't think that is helpful either.  I don't think there is any question that there would not be any recapture under §1245 or §1250 for the sale of the asset.  The question is if recapture under §280F(b) applies or not.