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What is the recovery period and depreciation method of a residential rental property located in a foreign country which was placed in service after December 31, 2017?

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Answer: For residential rental property, the recovery period using GDS is 27.5 years. 2 If you use ADS, the recovery period for the same type of property is 30 years if it was placed in service after December 31, 2017, or 40 years if it was placed in service before that date.

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