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Figure 6 - 1 - Classification Of Income Income While Held Income At Disposition Use Of
Property Used In Business Depreciable Non-Depreciable Acquired As Investment Depreciable
Non-Depreciable Acquired For Resale Acquired For Personal Use Business Income Business
Income Capital Gain, Recapture, Terminal Loss, Or No Income Capital Gain (Loss) Property
Income Property Income Generally None None Capital Gain, Recapture, Terminal Loss, Or No
Income Capital Gain (Loss) Business Income (Loss) Capital Gain (In general, losses are not
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