TaxGuyBill
Level 15
12-07-2019
04:22 AM
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§1.168(i)-4(c) shows it is treated as a disposition. That means when when you start using it as a rental again, it is like it is "placed in service" for the first time.
https://www.law.cornell.edu/cfr/text/26/1.168(i)-4#c
https://www.law.cornell.edu/cfr/text/26/1.168(i)-4#c