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The special rules for a disposition of property that includes land and buildings should be applied when: There is a capital gain on the land and a capital loss on the building There is a capital gain on the building and a terminal loss on the land There is a capital gain on the building and a capital loss on the land There is a capital gain on the land and a terminal loss on the building

Taxation Dec 17, 2020

The special rules for a disposition of property that includes land and buildings should be applied when:

 

		
There is a capital gain on the land and a capital loss on the building





		
There is a capital gain on the building and a terminal loss on the land

		
There is a capital gain on the building and a capital loss on the land       



		
There is a capital gain on the land and a terminal loss on the building

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