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Depreciation After Converting a Home to Rental Use

More Section 121 and 1031 Rules

Coordinating Section 121 and Section 1031

How the home-sale exclusion and a 1031 exchange can apply when a residence becomes a rental, including depreciation, nonqualified use, ordering.

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Qualifying-Use Safe Harbor for Dwelling Units

How Revenue Procedure 2008-16's two 12-month testing periods, 14-day rental floor, and 10% personal-use cap apply separately to the relinquished.

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