{
  "id": "DED_LEASE_CANCELLATION_CAPITAL_GAIN",
  "name": "Capital Gain Treatment for Lease Cancellation",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to lessees receiving payments for the cancellation of a lease or distributors with a substantial capital investment receiving payments for the cancellation of a distributor agreement.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Amounts received by a lessee for the cancellation of a lease are treated as an exchange, allowing the payment to be taxed at preferential capital gains rates rather than ordinary income rates.",
  "irc_reference": "IRC §1241",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}