Some smaller deals may even be financed with seller finance only or by assuming the existing loan on the property due to a number of circumstances.

In the right circumstance these can be very helpful.An improvement exchange has the QI taking title to the new property before you do. 

Best to talk to your CPA/EA who knows your exact facts and circumstances and can lay out all the options.

But look in the mirror and if you can say with a straight face that your intent was to hold for productive use and some outside circumstance is causing you to change your intent. 

Is that your tenant's attempt to  document neglect for future litigation? 

I moved around shortly after that for work so out of circumstance, this house became my first rental property.

In what circumstances would you be stricter with the rules?

The absolute lowest income tax strategy isn't always the best for the taxpayer.Regardless of the path chosen, OP should definitely consult a pro who can examine facts and circumstances, as well as goals.

I bought a property and ended up moving out shortly after due to unforeseen circumstances.

It's all coming together quite nicely, and thanks to all the great insight from this site and from many books, my standards for cash flow have gotten extremely high, and we're killing it on our COC for the most recent three properties.Where we are now is...we just got a very nice cash payout from some complicated circumstances surrounding my wife's company being bought out and all retained employees getting huge retention bonuses.