Recapture Provisions Of Section 1250 Sec. 1250 defined Depreciable real property not covered by the sec. 1245 recapture Sec. 1250 recapture is not required after 1986, since only straight-line depreciation allowed on such assetsRecapture Provisions Of Section 1250 • Sec. 1250 defined – Depreciable real property not covered by the Sec. 1245 recapture – Sec. 1250 recapture is not required after 1986, since only straight-line depreciation allowed on such assets