这个有定论了吗? http://www.mitbbs.com/article_t/TAX/31303161.html 在pub 525上Page 29: Cash rebates. A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Example. You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. The $2,000 is not income to you. Your basis in the car is $22,000. This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for busi-ness. 这个适用于买房吗?