Recapture of Depreciation:
i.    Code: 1245(a)(1) to (3), (b)(1) to (4), (c), (d)
ii.    Reg: 1.1245-1(a) to (d), 1.1245-2(a)(1) to (4); 1.1245-3, 1.1245-4(a)(1)
1.     1231(b) is just what the doctor ordered for that business person who is lusting after K gains treatment but is stumped on § 1221(a)(2).  But wait!! Then  1245 roars in and screws everything up.  They’re disallowance provisions that undo what  1231 gave to the businessman.  Under 1245, gain attributed to recapture income is treated as ordinary gain.

2.    Installment Sales:
1.    Recapture of depreciation is also triggered by the installment sale of 1245 property!
a.    453(i) requires the recapture of depreciation as ordinary income in the year of sale.
2.    note: even though you may get spanked with a hefty recapture slap on the ordinary income in year one when you are not getting as much on the installment sale, you can add what you paid the first year to you B and t/f ride it out for the rest of the installment period.