你沒有想過賣A和賣B是不是同一年的。
比方說買股票,隻要賣得多過買的,你就可能要交稅,但是可以用同一年的損失抵掉,不考慮carry over.
房子有些不同,不能肯定賣房子的盈利和passive income是否可以抵掉。也許不能。因此,你先賣賺的錢要交稅,後來賣房子虧得錢多半得carry over到未來。I could be wrong, but it might depends on many factors. Base rule is simple: paying tax is always easier than get them back!
Read this one: http://turbotax.intuit.com/tax-tools/tax-tips/Rental-Property/Selling-Rental-Real-Estate-at-a-Loss/INF12125.html
http://www.irs.gov/pub/irs-pdf/f4797.pdf