Reissue applications are subject to unique case law-developed legal doctrines based upon the error requirement of 35 U.S.C. § 251 One such doctrine is the recapture ...

Mortgage companies are expanding servicing portfolios but facing declining recapture profitability due to rising competition and shrinking premiums, challenging traditional recapture strategies. AI ...

I do real estate tax consulting, and a common question is when “depreciation recapture” is recognized when real estate is sold. There are two types of recapture rules, one that applies to personal ...

Depreciation recapture is the process by which the IRS reclaims tax benefits previously obtained through depreciation when an investor sells a depreciable asset for more than its depreciated value.