A long term capital gain would be included in your income for tax purposes, so that would represent an increase to your basis. It is separate from a section 1231 gain. Section 1231 and 1250 gains are from the sale of business assets, a capital gain is not. However, the sale of business assets can generate capital gains or losses, but business assets are not capital assets.
The unrecaptured section 1250 gain is the portion of your business asset sale gain that is taxed at ordinary tax rates, but up to a maximum of 25%. This is so because it represents depreciation that was taken on the asset in prior periods. Since the depreciation was deducted from ordinary income, if you sell the asset at a gain, you have to pay tax at ordinary rates (up to 25%) on the gain, as opposed to using capital gain rates.
The unrecaptured section 1250 gain is thus already reflected in the other gains reported, so you don't add it to your basis.
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