Section 1250
A section of the IRS code stating that a gain from selling real estate that has been subjected to accelerated depreciation should be treated as ordinary income instead of a capital gain.
Investopedia Commentary
Generally capital gains taxation rates are more favorable than income tax.
Related Links
A Long-Term Mindset Meets Dreaded Capital-Gains Tax
Five Tips for the Tax-Smart Investor
Appreciating Depreciation
See also: Accelerated Cost Recovery System-ACSR, Accelerated Depreciation, Assessed Value, Capital Gains, Depreciation, General Depreciation System, Salvage Value, Section 1245