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TP purchased residence in 2001 for $702K. At end of 2007 purchased another residence and converted previous residence to rental (FMV $852K). The previous residence was rented all of 2008, vacant most of 2009 but an effort was made to rent. In spring 2010 the TP sold the house at a significant discount for $590K.

So according to IRS pub 523 the sale is to be reported on Form 4797. So as you can see this baby going to have a significant loss.

Is it correct that the basis would be lower of Cost or FMV, less Accum Depn?

Is this the correct procedure to handle this?

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