I copied this from the Yavapai county auction website:Refundable and non-refundable feesThe advertised certificate amount consists of delinquent real estate taxes, accrued interest and penalties, a $10.00 certificate fee, a $10.00 taxpayer information fund fee, and an internet sale fee.

If for whatever reason UBIT is paid directly by the taxpayer, the amount paid is considered a contribution to the IRA.Follow up question: Is there any difference in how the UDFI will apply for these: 1) SD IRA 2) SEP-IRA 3) Solo 401K 4) SD IRA (operated as an LLC) so this one is confusing...

Keep saving taxpayers those millions!

That does change the tax payer for the property. 

These are properties that are so back in property tax payments that a court order (Fi FA) has been obtained to seize the property if taxes are not paid.The counties and cities publish a list of those properties as tax sale lists.This approach works better in tax deed states where the property is auctioned off and not just a lien in the property.

Tax reform changed the game for a lot of taxpayers. 

So for a 1031 exchange, if the "exchanger" or "tax payer" is a single person, you can exchange any of the properties into an entity of which the exchanger is the sole member.

I wasn't clear enough, I meant in answer to the OP's original question, that generally you can't make an expenditure in 2018 (further assuming the taxpayer reports on a cash basis) and simply decide to report the associated deduction in 2019.

However, residents in the northeastern part of the U.S. have experienced problems with certain residential concrete foundations that contain pyrrhotite, which can cause concrete to deteriorate prematurely.In 2017, IRS provided a safe harbor that allowed taxpayers to treat the costs of repairing such damage as a casualty loss in the personal tax return. 

@April White If you formed an LLC and the IRS told you to file Form 1120, then you probably made an error somewhere when you applied for your taxpayer ID number.