what triggers depreciation recapture 
depreciation recapture occurs when there is a difference between the sale price of an asset and the tax basis or adjusted cost basis the difference in these two amounts is recaptured by reporting the difference as ordinary income the bottom linesection 1250 gain is a tax term that refers to the taxable gain from the sale of depreciable real property the term comes from section 1250 of the internal revenue code irc which deals with the tax treatment of depreciation recapture 