Taxpayer inherited 2 adjacent rental homes decades ago. House A has been rented continuously since I have been doing tax return and has suspended losses because income is too high to take losses. House B has not been rented since I have been doing return, has never been his personal residence and owner is doing repairs to get ready to sell it. It was a rental years ago but I have no records of depreciation and basis which will be another problem to deal with at the time of sale. Meanwhile I'd like to advise him whether he can take the suspended losses for House A against the gain on House B? House A will probably never be sold but will be passed down to children.