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Deductions & credits
Each is a separate asset , eligible for depreciation, income and disposition. You have to report these separate. I am assuming that you are a citizen/ resident or resident for tax purposes and that you are also filing Schedule-E covering the rental income and expenses associated with each of the none properties. The only difference between props . here on US and foreign land is that the depreciation for foreign properties is like commercial properties -- 40 year life.
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‎June 4, 2019
1:24 PM