必须真的搬家,你要还住在附近肯定是不行的,2年之内必须再买
不买还是要缴税,而且买的可能要比现在的贵才能省税,再买个
便宜的还得缴税
What requirements must I meet to defer my tax liability on the involuntary
conversion of property under Section 1033?
If it is clear that the manner in which the taxpayer lost the property was
in fact a qualified “involuntary conversion”, then there are two real
qualifications the taxpayer must meet to be eligible for non-recognition of
gain under Section 1033.
First, Section 1033 only allows non-recognition of gain where the
replacement property is purchased within the applicable time guidelines. In
cases of casualty or theft, the property must be replaced within a period
of two years after the end of the first taxable year in which any part of
the gain is realized, in the case of eminent domain, the property must be
replaced within three years after the end of the first taxable year in which
any part of the gain is realized. [IRC Section 1033].
Second, Section 1033 requires that the property lost to involuntary
conversion be replaced with like-kind property. This is similar to the like-
kind provision under Section 1031, but no where near as liberal. In order to
be deemed like-kind under Section 1033, any proceeds received must be
reinvested in property that is “similar or related in service or use” to
the property lost, and hence is a much stricter standard than the like-kind
standard used under IRC Section 1031 [IRC Section 1033(a)(2)].