This is what happens when voters continue to elect idiot socialists.Ronald Reagan was right ""Freedom is never more than one generation away from extinction"

But I don't think it will help you eliminate tax on gain because if you go a little further down that exceptions section you'll see that you have to make an election of when you moved in and when you sold. 

I became the president of the board in Jan 2019.

They may have vested an elected board or even a hired management company with the power to make such regulations in the covenant. 

We own in 3 different clusters and I was the HOA Board President in one of the clusters only by default because nobody would step up, so I've always heard the rumblings of discontent on the topic. 

Louis President James Bullard predicted the U.S. unemployment rate may hit 30% in the second quarter because of shutdowns to combat the coronavirus, with an unprecedented 50% drop in gross domestic product."

President just extended the social distancing to April 30.  

Everyone knows that Capital Gains can be put into Opportunity Zone Funds to defer taxation for 7 years.But what about if you have a mix of gains and losses -- can you elect to treat the gains as gains and invest in OZ Fund to enjoy the deferal AND treat the losses for separately and carry forward to offset additional later gains?

The adjusted outside basis of each partnership interest would generally be stepped up to FMV.In this situation it's usually a good idea if the partnership makes a Sec. 754 election (if it doesn't already have one in place) and a Sec. 743(b) adjustment to bring the decedent's share of inside basis back into parity with the newly stepped up outside basis.This is rather advanced partnership tax law and something you'll want to discuss with your tax professional.

President Trump has stated the US may be back in business on Easter (lets hope!).