Additional Recapture for Corporations Additional recapture under Sec. 291 The additional amount under sec 291 is equal to 20% of the difference between the amount that would be recaptured if the property was Sec. 1245 property.Additional Recapture for Corporations • Additional recapture under Sec. 291 • The additional amount Under Sec 291 is equal to 20% of the difference between the amount that would be recaptured if the property was Sec. 1245 property