I came across a compelling 23 unit listing in the fairmount neighborhood of Cincinnati.

Larger properties with national tenants tend to have strong urban core to suburban locations so the dirt is very valuable today and usually into the future.So on smaller properties with a more local bank it is a big loan to them and they want to look good to regulators so they get as much info and place as much controls as possible to CTA (cover their #ss) themselves. 

So those types of buildings can sit for a while to get redeveloped when not in an urban core or strong suburban location.Retailers for brick and mortar are averaging about an 8% purchase return and exchange rate on merchandise.

This stands in direct opposition to a capital intensive industry such as manufacturing where employee and owner skill may be less important than the company's fixed asset profile.While S179 is a valid strategy in the attempt to drive a taxpayer's taxable income below the 'threshold amount' so the SSTB receives the un-phased out Sec 199A deduction, a SSTB may not have the investments in fixed assets necessary to drive them below the threshold during the year unless they're already very close to the threshold.Some other ideas for taxpayers owning a SSTB to lower their taxable income:Roll taxable bonds into tax-exempt bonds.Life insurance & annuities.Real estate (it's BP after all).Oil and gas investments.Charitable gifts (including CRTs).Gifts to taxpayers with lower taxable income (powerful option is to gift a percentage of the business to a trust).If a SSTB is well above the threshold, a compelling case could be made that the business should be a C Corp in the current tax environment. 

The restrictions shall be binding upon any successor in interest and ownership of the property and lack of compliance may result in legal action against the property owner to compel compliance with this section.16.

@Joel Owens  I was thinking we would see outer suburban crime pick up as more people have road rage driving an hour into the urban core for a good job. :-) @Marisa Rowe  That reminds me.  

Louisville is still a red hot real estate market especially in the urban core but we've gotten to the point here the best neighborhoods have been gentrified and all the old housing stock has mostly flipped.

I’ve read several of your posts and listened to the podcast and it’s obviously a compelling directive especially from the degree of detail you share so thank you.

Did you see the CO RE commission's PSA?

The IRA is still at the core, and all IRS rules still apply.