If you are going to sell then you must understand the tax implications. 

The borrower gets the benefit of having access to capital fast and the lender gets the benefit of charging a higher interest rate and not having to pay taxes on the profit.

My duplex - built 1989, 2,060 sf, 2 bed/bath, 1 year old roof, value if I subdivide (county already approved) and sell each separately $150k each ($300k total)Investor duplex - built 1995, 2,300 sf, 2 bed/bath, 5 year old roof, value around $310kThe investors initial request was for an equal trade and they would pay realtor fees, which I replied wouldn't be equal due to buying/selling costs (recording fees, title insurance, closing fee, survey, inspections, loan fees, 1031 fees, accountant fees, repairs), taxes would increase due to new sale price, I'd trade a 3.75% mortgage for a higher one, and I'm on the 10th year of a 30 year loan so resetting that to a new loan would restart amortization and pay more towards interest.

Closing costs - you will have to pay taxes/stamps etc. typically as a seller.4.

They can sell tax free.

@Armell MayersBigger Pockets is a great place to find a real estate tax accountant.

Tax Preparation, Tax Advisory, Accounting.

Real estate investment can be incredibly rewarding, between the cashflow, appreciation, and tax benefits, it truly is the greatest wealth creation tool. 

If you're new to investing, keeping an eye on property taxes and HOA fees in this area is also key. 

High taxes, a declining population, and an environment that is less than friendly to businesses are important factors to consider.