[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-9059":3},{"rec_id":4,"title":5,"text":6},"9059","What is capital gain property for deductions?","Capital gain property is property on which you would have recognized a long-term capital gain had you sold it at fair market value on the date of the contribution. Capital gain property includes capital assets held for more than 1 year, real property, and depreciable property.\r\n\u003Cul>\r\n\u003Cli>\r\n\u003Cb>Capital assets\u003C/b> include most items of property that you own and use for personal purposes or investment, such as: stocks, bonds, jewelry, coin or stamp collections, cars, or furniture.\r\n\u003C/li>\r\n\u003Cli>\r\n\u003Cb>Real property\u003C/b> is land and anything built on, growing on, or attached to land.\r\n\u003C/li>\r\n\u003Cli>\r\n\u003Cb>Depreciable property\u003C/b> is property used in a business or held for the production of income and for which a depreciation deduction is allowed.\r\n\u003C/li>\r\n\u003C/ul>",1777391577861]