In other words, is the amount in 9c included in the amount of 10, or do they have to be added to get the overall gain for the property?

1 Answer 1


No, Sec. 1250 gain comes first, what's left is covered by Sec. 1231.

Sec. 1250 gain is taxed differently from Sec. 1231, so it would not make sense to one being superset of the other.

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