While this may not be the answer, real property can vary slight from year to year, based on the month it was placed in service. 27.5 year property can be either 3.636% or 3.637% in any given year. There is no table for 40 year foreign property.
Mid-month convention.
A mid-month convention is used for all residential rental property and nonresidential real property. Under this convention, you treat all property placed in service, or disposed of, during any month as placed in service, or disposed of, at the midpoint of that month.
