I did discuss with my accountant and he is unsure as he is not familiar with IRA rollover process. 

I started with single-family homes and then moved on to condos, typically holding onto properties longer than I probably should.

I also have a joint venture with them on a single family property in Philadelphia that is currently rented.

The previous owners turned in into a single family home.

Each grouping had a common room (perhaps it was shared by multiple groupings ... this was a detail I missed) with a nurses/aid workers office.Central to the two sides of the complex were common facilities such as a dining hall, gym {perhaps a pool ... another detail I missed}, theatre &  games room.With one of the fastest growing groups in our society being single people, we are examining a related idea of a  complex / building providing a modest-sized 1-bdroom "apartment" with more semi-private and common amenities.When I read the title to your thread, I thought it was a project proposing to mix students and seniors into a single complex ... and came in thinking, this ought to be interesting :-) 

I purchased a single family to rent out the rooms and it sent my finical plan completely off course because I was not as ready as I previously thought.

@Rebecca GonaBigger Pockets is a great place to find a tax accountant that specializes in short-term rentals. 

For that, you'll want to ensure your LLC is already set up and approved in the state where you’re operating.Most lenders are fine with the funds coming from your personal account, especially if the LLC is newly formed.

You'll need to have 10%  thru the sale account by 5pm the day of the win, and will have to pay the remainder within 15 days of the win.

We placed our biggest bet on a single property, class B shares.