Even large and small businesses with intangible residual services like TV, internet, security, pest control or the local contractor with remodels in process could fall behind on payments revenue contract. 

STR seems to have better tax benefits (in the right market) but is it worth it at a distance ???

The city is still getting property taxes. 

To defer all tax you must purchase in total at least as much as your net sale.

I 100% endorse adding in the escrows for taxes and insurance to set the buyer/borrower up for success. 

If 1031 is to be implemented it must be done on the property level.2. 1031 generally does not apply to IRAs since they are tax-exempt. 3.

I believed I was putting that hard-earned money into something secure.

Specifically:Will the lender only consider the rental income from the two legally zoned units, even though all three rental incomes are declared on your tax return?

Where is the income tax of 49% here?

@Rebecca GonaBigger Pockets is a great place to find a tax accountant that specializes in short-term rentals.