27.5 years is GDS, not ADS
Thanks. I mis-read something somewhere. Can't find exactly where now. But from what I see in IRB 2019-03, Rev Proc 2019-08, ADS for rental property is 30 years, and applies to a foreign rental property. Basically, 2019-08 changes the depreciation of foreign rental from 40 yrs to 30 yrs for foreign property placed in service after 2017.
