The answer is NO, based on the language of Section 152(c)(3)(A):...an individual meets the requirements of this paragraph if...

In Texas we do not have real estate sales taxes but property taxes are high and also included in the proforma based on the 90 day holding period.4.

I'm based on the west side of the Twin Cities and am investing on MN's North Shore (Duluth, Two Harbors, Grand Marais) The house were under contract for is a long-term duplex. 

They better supply a massive amount of federal bailout funds to landlords after Trump's little act today, which  he used to buy the voting base.

Cover your bases for starts and then get legal advice. 

Is there a way to find local developers based on zip codes on this forum?

My goal is to build a data-driven tool that provides actionable insights into which neighborhoods and property types are in the highest demand, based on metrics like:Time on market: How quickly rentals are being leased.Property characteristics: Bedrooms, bathrooms, size, and amenities.Pricing trends: Rental rates relative to market demand and property features.Visual quality: Leveraging property photos to analyze the style and condition of rentals that perform well.The tool will allow users to:Pinpoint areas with the fastest rental turnovers.Understand what types of properties (size, price range, features) rent the quickest.Gain deeper insights into property presentation and amenities that correlate with high demand.Thank you in advance for your feedback.

I saw you were based out of Ohio also. 

They have had many drawbacks in the past but they are quick to put out new features and do actually make changes based on comments in the forums.

Backstory: As some of you know based on previous post of mine I've found my first "possible" real estate deal.