As long as your intentions to hold onto the property for investment use are met, It would qualify for 1031 treatment.

My quintessential mountain cabin will include comfortable leather furnishings, wood for the fireplace, big coffee mugs, plaid window treatments and/or bedding, extra blankets, and taxidermy hangings.  

The family we guaranteed rent to on their existing home, giving them the flexibility to buy with a partner builder and move out of state to be closer to the best treatment facilities when faced with a difficult diagnosis.10.

So now you know it may be worth it to consider a better grade cathode, or water filter/ treatment. 

Can anyone verify the tax treatment as of today that a gain from owner occupant unit is applicable for Sec 121 exclusion, and a gain from rental unit is applicable for 1031 exchange?

However, precise execution according to IRS rules and clear documentation in the divorce decree are crucial to ensure it qualifies for tax-free treatment.

The key factor is ensuring the property qualifies for favorable tax treatment by adhering to IRS rules regarding short-term rentals and material participation.For the 7-day rule, the IRS requires that:The average guest stay must be seven days or less for the property to qualify as a short-term rental.If the average stay is 30 days or less, you must provide substantial services similar to what hotels offer, such as daily cleaning or concierge services.Regarding material participation, to further classify the income as non-passive, you must meet one of the following criteria:You spend more than 500 hours actively managing the rental in a year.You manage the business yourself and spend at least 100 hours, with your involvement exceeding that of any other person involved in the rental.Please note there are actually 7 ways to qualify, the above two are the most common.

They could have come in with the moving boxes, which is the most likely culprit, but they could have snuck in some other way.My lease says I will deliver the home pest-free and handle any pest treatment for the first two weeks in case we miss something.

Here we have an example of unspoken assumptions and changes in classifications and/or treatment of classifications.

Pretty much all major components were newly installed / fitted and done to a tasteful standard (new metal roof, plumbing, electrical, kitchen, flooring, bathroom, doors, new hvac, decks, vinyl siding etc) and I have visited and walked through 3 times and even been under crawl space to inspect a repair that was previously noted on an inspection to the foundation after termite treatment which looked to be a good job.