Anyways I guess we see this differently.I thought it was pretty stand-up of @Joe McCall to come on here and publicly apologize to the original post.

I 100% agree with the intent aspect and that is an important premise, but the fact is in this particular situation intent for it to be personal use has been confirmed (by way of a public post).

@Kate Zieverink McMinn we just hosted a webinar with a friend in Orange County, CA that used to be a public works engineer.

Is it public record that I can find online?

For example, when I was in my large public accounting firm days, I worked on a tax return for a client who had $500m+ net revenue over hundreds/thousands of locations across 25+ states.

Publication 336 (cash method section) gives a clear example very similar to the situation described where constructive receipt was made because the agent of the taxpayer received payment for the taxpayer. 

But the places we all encounter that could only have a wheelchair ramp put in that intrudes into the public sidewalk (which neither the landlord nor the tenant owns, and now the sidewalk may not be sufficiently wide or accessible for a wheelchair), or that would require tearing down the storefront's façade (envision a storefront right up against the sidewalk), are grandfathered in. 

If a company is performing poorly, they should allow to break up for the release.Failure to do these kind of things...results in bad publicity for the company like this post does.Thank you for sharing your experience.

I am sure I will be very publicly wrong, and you all can make fun of me in two years, when stocks double and real estate prices crash 20% from here, but I just don't know how you can watch this industry, this closely, for this long, and not be raring to go in the current environment. 

The rules are pretty complicated and the only people who really know all the terms and rules thoroughly are the Rent Levelling Board.Caveating that I’m not an attorney so go seek your own advice but I clarified a few things at a recent rent levelling hearing (which are open to the public and you can find the schedules with a simple Google).