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https://wcginc.com/kb-rental-property/1031-like-kind-exchange/
You invoke Section 1031 to fully defer your capital gains tax including taxes associated with depreciation recapture. Daisy-chain real estate transactions.
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https://nbaa.org/flight-department-administration/tax-issues/depreciation/a-detailed-analysis-of-%c2%a7-280f-depreciation-recapture-for-business-aircraft/
Sep 10, 2025 - Learn the complexities of the § 280F 50 Percent Test for business aircraft bonus depreciation, including recapture calculations, lessor exceptions and lessee...
depreciation recapturefor businessdetailedanalysis