### Question
How is the term unrecaptured section 1250 gain defined?


### Answer
The term **unrecaptured section 1250 gain** is defined in *26 U.S.C. § 1* as the following:

> the amount of long-term capital gain which would be treated as ordinary income if—


(i) section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, and


(ii) in the case of gain properly taken into account after July 28, 1997, only gain from section 1250 property held for more than 18 months were taken into account

#### Citation:
  - *26 U.S.C. § 1*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART I-TAX ON INDIVIDUALS**

