passive losses from other properties or activities can not be used to offset capital gains from the sale of this property. however, any suspended passive losses on this property will be usable unless you do a 1031 exchange in which case the suspended PAL on this property will carry over to the replacement property.
the sale has to be fully taxable to release the suspended PAL
from your link as modified
If you own rental properties that lose money, your losses are classified as passive losses for tax purposes. They are deductible only against other passive income you earn during the year. (capital gain from selling rental properties are not passive - boot would be taxed as a capital gain) So, if you don't have sufficient rental income or other passive income (income from a business in which you don't actively participate), you can't deduct these losses in the year you incur them—bad news taxwise.
a real estate professional does matter because they are not subject to the PAL rules for rental real estate.
