OK, I understand your logic. Since the cost base is changed, for

来源: 于 2014-10-17 11:52:42 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

if you bought at 150k, in 20 years you depreciated about 90k; now you die(hahaha) and pass to your children with market value of 300k, no capital gain paid, your child can depreciate 300k/27.5 per year until the remaining amount of undepreciated value (300k - 90k=210k) is used up.

Right?