recapture income

(2) Recapture income For purposes of paragraph (1), the term “recapture income” means, with respect to any installment sale, the aggregate amount which would be treated as ordinary income under section 1245 or 1250 (or so much of section 751 as relates to section 1245 or 1250) for the taxable year of the disposition if all payments to be received were received in the taxable year of disposition.

Source

26 USC § 453(i)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

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