Risk management-  sometimes people need to visualize a subject.  

Tenant stipulates, represents, and warrants that Tenant has visually examined the Premises, and that it is, at the time of this Lease, in good order, repair, and in a safe, clean, and habitable condition.

My quintessential mountain cabin will include comfortable leather furnishings, wood for the fireplace, big coffee mugs, plaid window treatments and/or bedding, extra blankets, and taxidermy hangings.  

As long as your intentions to hold onto the property for investment use are met, It would qualify for 1031 treatment.

Repetitively. it's OBVIOUS that something happened and my bet is exiting tenant, vendors who were in, or this new tenant but your NOT gonna know who or what until you get it scoped and find out what the impaction/build-up is and from visual a guesstimate of how long it's been down there. 

The family we guaranteed rent to on their existing home, giving them the flexibility to buy with a partner builder and move out of state to be closer to the best treatment facilities when faced with a difficult diagnosis.10.

So now you know it may be worth it to consider a better grade cathode, or water filter/ treatment. 

Can anyone verify the tax treatment as of today that a gain from owner occupant unit is applicable for Sec 121 exclusion, and a gain from rental unit is applicable for 1031 exchange?

Features like stylish countertops, and ample storage make a big difference in both functionality and visual appeal.

However, precise execution according to IRS rules and clear documentation in the divorce decree are crucial to ensure it qualifies for tax-free treatment.