@Steve BuchananAttorney can draft and help prepare the fractional mortgages so that all of their interests be preserved in proposition to the funds invested. 

They then issue a tax deed on the property at a fraction of the properties value.

because a smart investor is only going to pay you a fraction of your note amount maybe 50% say its a 100k note you have on a 100k house.. he will front 50k.. if you fail to pay the note holder he wipes you out and now owns the note secured by the house and takes your positionyour right no way your going to borrow more than the note amount..

Obviously the ring is a done deal, you can not sell it and it is only worth a fraction of what you paid for it.

Stop here if not married filing jointlyRepeat Steps 1–3 for your spouse and add the two resultsIf you can use fractions when you divide the primary residence period by 730, that means that If I close 25 days after the end of lease date then maybe my answer is 705/730=0.96 * $500K, so I can exclude up to $483K of the gain (also to be adjusted by the depreciation I have taken in the last 3 years).

But then in CA defaults are a fraction of the US.

Replacement properties with management built in, raw land that needs no management but can be sold over time, Commercial land leases or NNN properties, and fractional 1031 compliant replacements. 

certainly I hope U like it as well as we do at our world headquarters.. its the first thing we use when looking at a deal and how we find our deals. for a fraction of the price of other marketing methods..  

If legal in your state, I’d consider investing relatively small dollar amounts in 1st position fractionalized loans instead.Good luck, Rebecca.Jeff S. – Private Lender in Los Angeles

that is why prime vineyard land on the Rutherford bench will sell for 700 to 1mil an acre.. talk about son very wealthy old farmers that bought this dirt for nothing as late as the mid 70s.. 100 acre vineyard can be for 50 to 100 million in the right location.Oregon vineyard land is a fraction of that.. but then again.. in Napa 4 to 8 tons to the acre.. in Oregon lucky to get 1 to 1.5 tonnes..