Inherited one half jointly held rental property from my wife who died. How to you calculate the depreciation recapture? What IRS pub has the examples?

Do you mean depreciation recapture because you inherited your wife's portion of the property?

Property inherited from your spouse does not constitute a sale or any gain or loss, to you and you do not have to recapture depreciation. The following publications may be of interest to you:

• Publication 544 Sale and other dispositions of assets: https://www.irs.gov/pub/irs-pdf/p544.pdf
• Publication 559 Survivors, executors and administrators: https://www.irs.gov/pub/irs-pdf/p559.pdf

What if the surviving spouse already was a joint owner?