新买的房子贷款额减少也不一定要交税, 只要你invest your own money toward the purchase

If the Relinquished Property has a mortgage on it, then the relief from that mortgage debt (when it's paid off in the sale) is considered mortgage boot to you UNLESS:
(a) the Replacement Property is mortgaged for an equal or greater amount of debt, OR
(b) you invest your own money towards the purchase of Replacement Property to offset the

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