折旧余下的building value。然后按新的building与土地比例分开,重新开始计算新的折旧。其实自己仔细想想应该可以明白这个原理。
https://www.expert1031.com/sites/default/files/worksheets2017.pdf
FMV = Fair market value = sale price
Form 8824
24 Deferred gain
25 Basis of like-kind property received
分开来的
折旧余下的building value。然后按新的building与土地比例分开,重新开始计算新的折旧。其实自己仔细想想应该可以明白这个原理。
https://www.expert1031.com/sites/default/files/worksheets2017.pdf
FMV = Fair market value = sale price
Form 8824
24 Deferred gain
25 Basis of like-kind property received
分开来的