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Adjusted basis
Amount realized
Boot
Capital asset
Deferred like-kind exchange
Depreciation recapture
Direct conversion
Exchanged basis
Indirect conversion
Installment sale
Involuntary conversion
Like-kind exchange
Nonrecaptured net §1231 loss
Ordinary asset
Production of income
Qualified replacement property
Realized gain or loss
Recognized gain or loss
§291 depreciation recapture
§1231 assets
§1231 look-back rule
§1245 property
§1250 property
Tax deferred transactions
Third-party intermediaries
Unrecaptured §1250 gain
