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1231 property
1231 Property is a category of property defined in section 1231 of the U.S. Internal Revenue Code.〔http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00001231----000-.html〕 1231 property includes depreciable property and real property (e.g. buildings and equipment) used in a trade or business and held for more than one year. Some types of livestock, coal, timber and domestic iron ore are also included. It does not include: inventory; property held for sale in the ordinary course of business; artistic creations held by their creator; or, government publications.〔(IRS publication )〕
==History==
The 1954 version of the Internal Revenue Code included section 1231 covering certain property held by a business.〔"Section 1231(a) and Uncompensated Losses. A Casualty of Statutory Interpretation?" A. D. P.
Virginia Law Review, Vol. 52, No. 1. (Jan., 1966), pp. 89-116〕 The original section covering this matter - namely, section 117(j) of the Internal Revenue Code of 1939 - was enacted in 1942.〔Subsection (j) of section 117 of the Internal Revenue Code of 1939, enacted by subsection (b) of section 151 of the Revenue Act of 1942, Ch. 619, 56 Stat. 798, 846 (Oct. 21, 1942).〕 The law was originally conceived as a way to help the shipping industry during World War II.
The present version of the Internal Revenue Code has retained section 1231, with the provision now applying to both property lost in an involuntary conversion, and to the sale or exchange of certain kinds of business-use property.
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