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ONLY additional depreciation is recaptured for real estate assets.
If only depreciation claimed was SL depreciation - nothing is recaptured.
If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if otherwise nontaxable) as ordinary income.
Gain on the disposition of section 1250 property is treated as ordinary income to the extent of additional depreciation allowed or allowable on the property.
If you hold section 1250 property longer than 1 year, the additional depreciation is the actual depreciation adjustments that are more than the depreciation figured using the straight line method.
So when SL depreciation was used - there is NO additional depreciation and nothing to recapture for section 1250 assets.
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