There is the worksheet to figure the amount of the gain that can be excluded. 

The subsequent transfer from Gina to the LLC would be excluded from tax.

They might not want you trying such an approach and might go against your independent contractor agreement with the firm as their E & O policy might exclude that activity from insurance coverage.No legal advice given. 

Here in Colorado, you can still exclude growing and using marijuana in your lease. 

Leave the dates blank (you don't want to exclude hosts that are booked).

If it was there on inspection , included at closing, and not excluded on listing then it was stolen.

Or negotiate this extra cost to be paid by the seller.If this turned into a title claim it would be excluded 100%.

I threw this all in an Excel file, then filtered it to exclude ZIP codes with vacancy rates above 5%, fewer than 100 quads, median rent less than $800, median household income less than $50,000 (I am looking to avoid Class C-D), and fewer than 5,000 households in the area.Then I sorted by the price-to-rent, and got this for the Top 10:Naples, FL 34105Town of Horseheads, NY 14845Plantation Island, FL 34109Pittsburgh, PA 15211Homewood, IL 60430Chili, NY 14624Penn Hills, PA 15234Pennsville Township, NJ 08070Milwaukee, WI 53222Saint Clair Shores, MI 48082The rules prohibit me from linking the Google Doc, but if you are interested in it I am more than happy to share - just ask!

What does General Liability cover and what is excluded?

Partnership interests arespecifically excluded from Section 1031 under section 1031(a)(2)(D).