For now, we recommend using the 3rd parties listed in the below post.The beginning of the year is a perfect opportunity to get even with all those contractors who worked for you during 2023: report them to the almighty IRS and make them pay taxes on the money they received from you.

So I'm sad to say, that because of the local italian government, any reconstruction of these types of buildings, must follow the guidelines of what is allowed and not allowed.

Unless the land is super valuable, probably not collateral for the mobile homes. 

The 1031 must be a sale of investment property followed by the purchase of investment property. 

Clearing potential building sites.  

@Sunny Wu of course the tenants don't want to pay!

Yes, on hold again as of 12/26, and you can always check the official government site itself:https://fincen.gov/boi

I'm not following you, can you explain in more detail?

So I contacted the tax collectors office and was told there was a legal loophole and that since the building had been owned by a non-profit for part of the year it would receive tax exempt status for the full year.

Important that you follow the necessary steps, deliver 5 day notice etc.