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Rental Loss vs Basis

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    Rental Loss vs Basis

    A partner has a K-1 showing a $75,000 rental loss due to vacancy in a commercial building. Although the K-1 shows a loss of $75,000, the rental loss on his personal return is limited to $25,000 with the remaining $50,000 showing on his 8582.

    For purposes of calculating basis, should his loss be $75, 000 or only $25,000? My vote (if I have one) is limited to $25,000.
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