You will want to start off with the 2018 IBC (International Building Code) as well as 780 CMR (Massachusetts amendments to the IBC).

It's heavily dependent on the facts and circumstances, and full of caveats and journeys through flow charts.If you're trying to DIY a tax return that includes a 10 unit apartment building rehab today, on the extended deadline, chances are probably near 100% that you will need to later amend this tax year or file a 3115 in the future. 

I agreed that I would amend the post to reflect the effort, on their part, to correct the situation.I will reiterate, however, that my statement about the facts are accurate. 

It has its limitations and trade offs just like anything else.TT asking customers if they meet material participation without even explaining the passive activity loss regs is why CPAs and EAs often end up preparing prior year amended returns for new clients.

Tenant does not have rights to any land per se so this shouldnt even be necessary but if the backyard was expressed in the lease and they are paying for that as an amenity then you need an amendment not addendum 

As mentioned, the owner came down to the amount of his loan pay-off on the first house very quickly- the contract amendment came back within the hour - and I need to communicate the second set of positive meth results from late last week, soon.

Amend the past 3 years (2012, 2013, 2014), this would disallow the change in accounting method, and claim the depreciation that should have been taken during those 3 years, and reduce the basis for the additional depreciation that was allowable3. 

Given his situation I'm thinking that if it's possible, amend the lease to cancel the special for him. 

This way, if you want to modify things later on, you can just make amendments to the specific addenda.

Read the rules and their subsequent amendments for yourself and you will find a way.Also, there are exceptions the rules.