That is correct: "保税时可以从出租亏损中拿回一些补偿。"
请注意另外一个情况:
If your bought the house value at $1.2M in 2007 or 2008, and now it is $1M. then you start to rent next month. Next year, if the house back to $1.1M and you sell it, IRS say that $100K is subjected to capital gain tax althought you actually lost $100K.