其中心思想是不计算 1031之前的增值税 (15%)，只要之后租2年住3年，就可以拿3/5 = 60%的121 tax exemption, 1031之前的gain包含在total gain之内，60%可以免除交税，最终增值税是 15% x 2/5 = 6% 如果住8年，最终税率为 15% x 2/10=3%. However you can never exclude depreciation recapture (which is generally taxed at 25%). 这个没办法，IRS吃肉不吐骨头。
However you can never exclude depreciation recapture (which is generally taxed at 25%). 这个没办法，IRS吃肉不吐骨头。