"如果我第二個投資房虧錢賣了40萬"?

舉例說明，比如我第一個投資房賣掉時扣掉中介費淨值40萬，該交稅部分是10萬（包括折舊返還），我做1031把40萬全投入第二個投資房，再賣的時候淨值48萬，該交稅部分是8萬+2萬折舊返還。如果此時我不再做1031，那我當年增加的該交稅部分是不是10+10=20萬？

反過來，如果我第二個投資房虧錢賣了40萬，交稅部分是不是10-10=0，也就是把第一個投資房的交稅部分都抹掉了？

Why is the second property was sold with loss at 400K?  Where is the loss coming from?  It seems the second property was sold with NO NEW GAIN, but the gain from first property would still be taxable at the time you sold the second property.