., Arms length to avoid a step transaction would involve retail sales which would cause a recognition of gain anyway. 

I'm currently trying to build brand recognition first.

We moved our company to Tulsa in '04 after hurricane Ivan dumped 4 ft of sand and covered Okaloosa Island beyond recognition. 

They do have name recognition though..

It is important to be able to analyze the trailing 12 month financial statement of a property and take a deeper look at the loss to lease by examining the rent roll.Ideally, you are lucky enough to have an excel version of the rent roll provided to you by the broker or the owner you are interacting with on your potential acquisition (or.. if you or someone you know is developing a character recognition software that is able to read a PDF version of a rent roll and convert it to a nice, clean excel version please let me know!).

That reports the non recognition of gain and lets them set up the new depreciation schedules etc.     

Open houses are a great way to start out and get some recognition in the area. 

What if you named it simply "Hilltop Park" and with that in larger letters on the sign, put smaller below it "a mobile home community" or something like that....just my two cents as I needlessly stressed picking the right name for my car detailing service business back in 07 and it paid off greatly over the years in name recognition and verbal referrals.

The larger companies may have the name recognition but they leave some serious meat on the bone when it comes to opportunity for a good broker with high customer service to enter.

If it is an apartment and rented, there might be some recognition of capital gain under section 121.