Eu estava comprometido em fazer isso com a vantagem do investidor, mas desde que vi sua mensagem, preciso encontrar outra opção.

Quote from @Matthew Irish-Jones: @Harish V.

@Shriraj Shah, @Wendy Stclair, @Wim V.

@Edward Toomey V I feel like this is a frustration for us all in the property management game.

So the way I think you're suggesting this works is sort of the simple and maybe even default way to do this.But Regs §1.168(k)-1(f)(5)(vi) "Example 3" and then Reg. §1.168(k)-2(g)(5)(v) "Example 4" describe how bonus depreciation can work with a like-kind exchange.

@Mona V.

Trade or business activities are activities, other than rental activities or activities that are treated under § 1.469-1T(e)(3)(vi)(B) as incidental to an activity of holding property for investment, that—(i) Involve the conduct of a trade or business (within the meaning of section 162);(ii) Are conducted in anticipation of the commencement of a trade or business; or(iii) Involve research or experimental expenditures that are deductible under section 174 (or would be deductible if the taxpayer adopted the method described in section 174(a)).

Originally posted by @Cedric V.

How much $ would they lose vis a vi the principal remaining note balance? 

@Floris V.