The IRS is big on "substance over form."

But you have a substance argument if you can document that the 2nd was used only as the down payment for that property.If you've got a year it would be better to pay off the 2nd by putting a 2nd actually on the property you'll be selling. 

Of that 6%, a good majority of them involve substance abuse or dementia.  

I tend to go for substance over form in almost all of my life dealings (except for remodels, where it's both substance AND form).I once opened up a bank account with a 15,000 deposit while sitting in paint spattered clothing since I had just come from my latest project.  

You don't have mold you have a "substance".

In my opinion, however it is misleading/a major time waster for beginner investors, who are trying to soak up as much information as possible, to immediately jump into a seminar geared toward getting into their pockets more than providing actual substance to help learn. 

Isn't that a controlled substance in Utah where the OP is?

Lessee shall not allow any sweepings, rubbish, sand, rags, ashes or other substances to be thrown or deposited therein.

I looked at your website but found nothing of substance.

So lets tax ourselves to give ourselves or our children something we can not have any affect upon.Now if you want to tax those business that have been proven to introduce an unhealthy substance into the water or land, then go ahead, but DO NOT TAX me or my business for something someone else did.That is the basic affect of cap and trade is to tax everyone for everything they can think of just because they can not make enough to pay for all their programs during a recession such as this.