A Snapshot of Capital Gains Taxes
I found a simple chart of federal capital gains tax rates for easy reference at taxfoundation.org. One option for commercial property owners in the disposition of their commercial real estate investment could be to just pay the tax. Rates are low compared to past history and possibly the new rates to come. Don't forget about the 25% tax on depreciation recapture besides the new 3.8% Patient Protection and Affordable Care Act surtax. For California residents add another 13.3%.
Don't overlook the other options available in the disposition of investment real estate. A 1031 exchange is a very good option thereby deferring your tax burden. Or, you could stretch your tax burden over several years by carrying a purchase money note on the investment property sold.