It didn't address "voluntary dismissals" since that was not the case before it, but from the language it seems to be a foregone conclusion.  

I just don't understand why people are so quick to jump to conclusions based on made up assumptions.

Logically, I can deduce my own conclusions, just can't find any definitive answers.  

so in conclusion, best course of action is to move out and rent it out for a year and then it will qualify for tax deferred exchange.

I am finally coming to the conclusion that the stock market will not get me to (early?)

This is my conclusion......buying in Mexico is generally not as good of an idea as buying RE in the US for many reasons and I'm not going to get into all of them but I think we know the obvious reasons.  

I am coming to the conclusion that Craigslist ads are not going to be the best results.

@Dan Handford  that's the conclusion I came to as well instead of trying to bend myself into a pretzel trying to make my numbers work. 

Conclusion for me is how they pay is not as important as how they behave.

So my next logical conclusion was to target the owners who were behind on their taxes, but I have yet to do so because I don't know how or where to get the list.