Originally Posted by Gunfighter

It may be a lower bill when it finally does come due. For simplicity sake assume a taxpayer took 100,000 in depreciation deductions, resulting in a 37,000 tax savings. The bill for depreciation recapture is 25,000. In the meantime the taxpayer has use of 37,000 for other investments. Executing a 1031 or 721 exchange kicks the can further down the road.
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