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Dewayne\'s investment property was condemned. He purchased the property for $210

ID: 2334835 • Letter: D

Question

Dewayne's investment property was condemned. He purchased the property for $210,000; received a net condemnation award of $250,000; and purchased replacement property for $280,000. What is the amount of gain recognized after the replacement property is purchased? $0   $40,000   $210,000   $250,000 Dewayne's investment property was condemned. He purchased the property for $210,000; received a net condemnation award of $250,000; and purchased replacement property for $280,000. What is the amount of gain recognized after the replacement property is purchased?

Explanation / Answer

Gain = $250,000 - $210,000 = $40,000

The gain from an involuntary conversion of tax payer's property may be deferred if the property is replaced within the statutory limit of 3 years for Government condemnation or eminent domain award. The time starts when the insurance/government proceeds are received.

As the property is replaced, no gain is recognized.

The answer is $0.